bass 16

buRaltruli aRricxvis saerTaSoriso standarti 16

ZiriTadi saSualebebi

winamdebare versia moicavs Sesworebebs, gamomdinare 2004 wlis 31 martamde ga-mocemuli axali da Sesworebuli fass-idan. krebulis dasawyisSi, ganyofilebaSi `cvlilebe-bi gamocemaSi~ gansazRvrulia axali da gaumjobesebuli fass-is ZalaSi Sesvlis TariRebi da aseve amJamindeli fass, romlebic CarTuli ar aris am krebulSi.

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bass 16

Sinaarsi punqtebi

Sesavali S1-S15

buRaltruli aRricxvis saerTaSoriso standarti 16 ZiriTadi saSualebebi

mizani 1moqmedebis sfero 2-5ganmartebebi 6ZiriTadi saSualebebis aRiareba 7-14ZiriTadi saSualebebis sawyisi Rirebuleba 11ZiriTadi saSualebebis Semdgomi Rirebuleba 12-14ZiriTadi saSualebebis Sefaseba aRiarebisas 15-28TviTRirebulebis komponentebi 16-22TviTRirebulebis gansazRvra 23-28Tavdapirveli aRiarebis Semdgomi Sefaseba 29-66TviTRirebulebis meTodi 30gadafaseba 31-42cveTa 43-62 cveTis Tanxa da cveTis periodi 50-59 cveTis daricxvis meTodi 60-62gaufasurebis zarali 63-64gaufasurebis kompensireba 65-66aRiarebis Sewyveta 67-72ganmartebiTi SeniSvnebi 73-79gardamavali debulebebi 80standartis ZalaSi Sesvlis TariRi 81sxva dokumentebis gauqmeba 82-83daskvnis safuZveli

danarTi:Sesworebebi sxva gamocemebSibass 2-is damtkiceba sabWos mierdaskvnis safuZveliSesavali ds1-ds3moqmedebis sfero ds4aRiareba ds5-ds12Sefaseba aRiarebisas ds13-ds24aqtivis demontaJis, likvidaciisa da adgilmdebareobis aRdgenis xarjebi ds13-ds16aqtivebis gacvlis operaciebi ds17-ds24aRiarebis Semdgomi Sefaseba ds24-ds33gadafasebis modeli ds25cveTa - Sefasebis erTeuli ds26-ds27cveTa - cveTis Tanxa ds28-ds29cveTa – cveTis periodi ds30-ds32cveTa – cveTis meTodi ds33aRiarebis Sewyveta ds34-ds35

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bass 16

aRiarebis Sewyveta ds34Semosulobis klasifikacia ds35gardamavali debulebebi ds36`gansaxilveli proeqtis~ cvlilebebis Sejameba ds37Sesabamisobis cxrili

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bass 16

buRaltruli aRricxvis saerTaSoriso standarti 16,,ZiriTadi saSualebebi’’(bass 16) Camo-yalibebulia 1-83 punqtebsa da danarTSi. yvela punqts Tanabari Zala aqvs, magram r-Ceba standartis bassk-is formatSi, romelic miRebul iqna basss-is mier. bass 16 aR-qmul unda iqnes misi miznis, daskvnis safuZvlis, finansuri aRricxvis saerTaSoriso stan-dartebis winasityvaobisa da finansuri angariSgebis momzadebisa da wardgenis struq-turuli safuZvlebis konteqstSi. bass 8 ,,saaRricxvo politika, cvlilebebi saaRricxvo Sefa-sebebSi da Secdomebi’’ iZleva saaRricxvo politikis SerCevisa da gamoyenebis safuZ-vels, detaluri miTiTebebis ararsebobis SemTxvevaSi.

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bass 16

Sesavali

S1. buRaltruli aRricxvis saerTaSoriso standarti 16 `ZiriTadi saSualebebi” (bass 16) cvlis bass 16-s `ZiriTadi saSualebebi” (gadasinjuli 1998 wels). igi gamoyenebul unda iqnes 2005 wlis 1 ianvridan an mis Semdgom dawyebuli wliuri finansuri peri-odebis mimarT. sasurvelia adreuli gamoyenebac. winamdebare standartma aseve Secvala Semdegi interpretaciebi:

• imk-6 ,,arsebuli programuli uzrunvelyofis modificirebis danaxarjebi”;

• imk-14 ,,ZiriTadi saSualebebi _ maTi gaufasurebis an zaralis kompensacia”;

• imk-14 ,,ZiriTadi saSualebebi – kapitaluri Semowmebis an remontis xarjebi”.

bass 16-is gadasinjvis mizezebi

S 2. buRaltruli aRricxvis saerTaSoriso standartebis sabWom winamdebare bass 16 ga-dasinja `buRaltruli aRricxvis saerTaSoriso standartebis gaumjobesebis” proeqtis farglebSi. es proeqti ganxorcielda im kiTxvebisa da kritikuli SeniSvnebis gaTvalis-winebiT, romlebic gamoiTqmeboda standartebis mimarT fasiani qaRaldebis mare-gulirebeli organoebis, profesionali buRaltrebisa da sxva dainteresebuli mxareebis mier. proeqtis miznebi iTvaliswinebda standartebSi arsebuli alternatiuli interpre-taciebis, gameorebebisa da winaaRmdegobebis Semcirebas an sruliad aRmof-xvras, aseve Tanxvedris sakiTxebis ganxilvasa da sxva aspeqtebis gaumjobese-bas.

S 3. bass 16-is SezRuduli masStabiT gadasinjvisas, sabWos mTavari amocana iyo wi-naswarSerCeuli sakiTxebis naTlad ganmarteba da miTiTebebis SemuSaveba. sab-Wom ar gadasinja bass 16-iT gaTvaliswinebuli ZiriTadi saSualebebis aRricxvis fun-damenturi midgoma.

ZiriTadi cvlilebebi

S 4. qvemoT mocemulia Tavdapirvel bass 16-Si Setanili ZiriTadi cvlilebebi.

moqmedebis sfero

S 5. winamdebare standartSi naTlad aris ganmartebuli, rom sameurneo erTeuls moe-Txoveba am standartiT gansazRvruli principebis gamoyeneba ZiriTadi saSualebe-bis mimarT, romelic gamoiyeneba Semdegi aqtivebis Sesaqmnelad an eqspluata-ciisaTvis a) biologiuri aqtivebi da b) wiaRiseulis mopovebis uflebebi da sasargeblo wiaRiseulis iseTi rezervebi, rogoricaa navTobi, bunebrivi gazi da analogiuri arak-vlavwarmoebadi resursebi.

aRiareba – Semdgomi danaxarjebi

S 6. sameurneo erTeulma ZiriTad saSualebebze gaweuli danaxarjebi unda Seafasos aRiarebis zogadi principis mixedviT, maTi gawevisTanave. es danaxarjebi moicavs aqtivis SesaZenad an warmoebisaTvis Tavdapirvelad gaweul danaxarjebs, aseve Semdgom gaweul danaxarjebs ZiriTadi saSualebis simZlavris gazrdis, misi nawilis Secvlis, an saeqspluatacio momsaxurebis mizniT. Tavdapirveli bass 16 iTvaliswi-nebda aRiarebis or princips. Semdgomi danaxarjebis mimarT sameurneo erTeuli iyenebda aRiarebis meore princips.

Sefaseba aRiarebisas – aqtivis demontaJis, likvidaciisa da adgilmdebareobis aRdgenis danaxarjebi

S 7. ZiriTadi saSualebis TviTRirebuleba moicavs misi demontaJis, likvidaciisa da adgil-mdebareobis aRdgenis xarjebs, romlebic warmoadgens sameurneo erTeulis mier

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bass 16

aqtivis damontaJebis Sedegad warmoqmnil valdebulebas. aqtivis TviTRirebuleba aseve moicavs misi demontaJis, likvidaciis an adgilmdebareobis aRdgenis xarjebs, romlebic warmoadgens sameurneo erTeulis valdebulebas, romelic warmoqmnilia mis mier garkveul periodSi, sasaqonlo-materialuri faseulobebis warmoebis garda, aqtivis sxva mizniT gamoyenebis Sedegad. Tavdapirveli bass 16-is moqmedebis sferos ganekuTvneboda mxolod aqtivis damontaJebis Sedegad gaweuli xarjebi.

Sefaseba aRiarebisas – aqtivebis gacvlis operaciebi

S 8. sameurneo erTeuls moeTxoveba, realuri RirebulebiT asaxos is ZiriTadi saSualeba, romelic miRebul iqna arafuladi aqtivis an aqtivebis gacvlis, an fuladi da arafuladi aqtivebis kombinaciis Sedegad, garda im SemTxvevisa, rodesac gacvlis operaciis finansuri Sedegi umniSvneloa. Tavdapirveli bass 16-is mixedviT, sameurneo erTe-uli amgvarad SeZenil aqtivs realuri RirebulebiT afasebda, garda im SemTxvevisa, rodesac gacvlis operaciaSi monawile aqtivebi analogiuri iyo.

Sefaseba aRiarebis Semdgom – gadafasebis modeli

S 9. Tu SesaZlebelia realuri Rirebulebis saimedod Sefaseba, sameurneo erTeulma Ziri-Tadi saSualebis jgufis yvela aqtivi SesaZloa gadafasebuli TanxiT asaxos, romelic warmoadgens mocemuli ZiriTadi saSualebis realur Rirebulebas, gadafasebis Tari-RisaTvis, Semdgom dagrovili cveTisa da dagrovili gaufasurebis zaralis Tanxis ga-moklebiT. Tavdapirveli bass 16-is mixedviT gadafasebuli Tanxebis gamoyeneba damokidebuli ar iyo realuri Rirebulebis saimedod Sefasebaze.

cveTa – Sefasebis erTeuli

S10. sawarmos cveTis Tanxis gansazRvra moeTxoveba individualurad, ZiriTadi saSuale-bis TiToeuli mniSvnelovani aqtivisaTvis. Tavdapirvel bass 16-Si ase naTlad ar iyo es moTxovna gansazRvruli.

cveTa - cveTis Tanxa

S11. sameurneo erTeuls ZiriTadi saSualebis narCeni Rirebulebis Sefaseba moeTxoveba im TanxiT, rasac igi Tavisi SefasebiT amJamad miiRebda mocemuli aqtividan, Tu aq-tivs eqneboda igive asaki da mdgomareoba, romelic mosalodnelia misi sasargeblo momsaxurebis vadis amowurvisas. Tavdapirvel bass 16-Si calsaxad ar iyo miTiTebu-li, narCeni Rirebuleba aRniSnuli Tanxisagan unda yofiliyo Sedgenili, Tu masSi gaTva-liswinebuli unda iyos inflaciis is Sedegebi, romelsac sameurneo erTeuli momavalSi moelis aqtivis xmarebidan amoRebis TariRisaTvis.

cveTa – cveTis periodi

S12. sameurneo erTeuls moeTxoveba, ZiriTad saSualebaze cveTis daricxva maSin daiw-yos, rodesac igi xelmisawvdomia eqspluataciisaTvis da ganagrZos cveTis daricxva misi aRiarebis Sewyvetamde, Tundac am periodSi aqtivi ar funqcionirebdes. Tavda-pirvel bass 16-Si calsaxad ar iyo miTiTebuli, rodis iwyeba cveTis daricxva ZiriTad sa-Sualebaze da aRniSnuli iyo, rom sameurneo erTeuls cveTis daricxva unda Seewyvita maSin, rodesac igi aqtiuri xmarebidan amoRebulia da sawarmodan unda gavides.

aRiarebis Sewyveta – aRiarebis Sewyvetis TariRi

S13. sameurneo erTeuls moeTxoveba im ZiriTadi saSualebis aRiarebis Sewyveta, romelic sawarmodan gadis, im dRes, rodesac bass 18-iT, `amonagebi”, gaTvaliswinebuli moTxovna saqonlis realizaciis Sesaxeb dakmayofildeba. Tavdapirveli bass 16-iT sa-meurneo erTeuls ar moeTxoveboda aRniSnuli kriteriumebis mixedviT ganesazRvra sawarmodan gasuli ZiriTadi saSualebis sabalanso Rirebulebis aRiarebis Sewyvetis TariRi.

S14. sameurneo erTeuls ZiriTadi saSualebis romelime nawilis sabalanso Rirebulebis aRiarebis Sewyveta im SemTxvevaSi moeTxoveba, Tu es nawili gamocvales da sa-

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bass 16

meurneo erTeulma misi Canacvlebis Rirebuleba mocemuli aqtivis sabalanso Rirebu-lebaSi CarTo. bass 16-is adrindeli versiis mixedviT, aRiarebis Sewyvetis principi ar vrceldeboda amgvar nawilebze; ufro sworad, Semdgomi danaxarjebis aRiarebis principi, faqtobrivad, xels uSlida Canacvlebis Rirebulebis CarTvas ZiriTadi saSualebis sabalanso RirebulebaSi.

aRiarebis Sewyveta – Semosulobis klasifikacia

S15. sameurneo erTeuls ar SeuZlia ZiriTadi saSualebis gasvliT miRebuli Semosulobis amonagebad klasificireba. Tavdapirveli bass 16 ar Seicavda aRniSnul debulebas.

© basskf 801

bass 16

buRaltruli aRricxvis saerTaSoriso standarti 16

ZiriTadi saSualebebi

mizani

1. winamdebare standartis mizania gansazRvros ZiriTadi saSualebebis aRricxvis wesi ise, rom finansuri angariSgebis momxmareblebs SeeZloT informaciis miReba sawar-mos investiciis Sesaxeb ZiriTad saSualebebSi da am investiciaSi momxdari cvlilebebis Taobaze. ZiriTadi saSualebebis aRricxvis mTavari sakiTxebia: aqtivebis aRiarebis mo-menti, maTi sabalanso Rirebulebis gansazRvra, maTTan dakavSirebuli cveTis Tanxe-bisa da gaufasurebis zaralis aRiareba.

moqmedebis sfero

2. es standarti gamoyenebul unda iqnes ZiriTadi saSualebebis aRricxvisas, garda im SemTxvevisa, rodesac buRaltruli aRricxvis romelime sxva saerTa-Soriso standarti moiTxovs an uSvebs buRaltruli aRricxvis gansxvavebul mid-gomas.

3. standarti ar gamoiyeneba:

a) fass 5-is, ,,gasayidad gamiznuli grZelvadiani aqtivebi da Sewyvetili operaciebi~, mixedviT gasayidad gamiznulad klasificirebuli ZiriTadi saSualebebisaTvis.

b) sasoflo_sameurneo warmoebasTan dakavSirebuli biologiuri aqtivebi (ix. bass 41 ,,soflis meurneoba’’); da

g) navTobis, bunebrivi gazis da amgvari arakvlavwarmoebadi resursebis mopoveba-gadamuSavebis SemTxvevebSi.

Tumca, es standarti gamoiyeneba im ZiriTadi saSualebebis aRricxvisaTvis, romlebic gamoiyeneba (b) da (g) punqtebSi aRwerili aqtivebis SesaZenad an eqspluataciisaT-vis.

4. zogierT SemTxvevaSi, sxva bass-iT SeiZleba moiTxovebodes ZiriTadi saSualebebis aRiareba, am standartSi mocemuli wesebisagan gansxvavebiT. magaliTad, bass 17 ,,ijara’’ moiTxovs, rom sawarmom ijariT gacemuli ZiriTadi saSualebebis aRiareba Seafasos riskebisa da sargeblis gadacemis safuZvelze. Tumca, aseT SemTxvevebSic, am aqtivebTan dakavSirebuli aRricxvis yvela sxva aspeqti, cveTis CaTvliT, ganisaz-Rvreba winamdebare standartis moTxovnebiT.

5. sawarmom mocemuli standartis moTxovnebi unda gamoiyenos im qonebaze, romelic Sendeba an iqmneba sainvesticio qonebis saxiT momavali moxmarebisaTvis, magram jer ar akmayofilebs sainvesticio qonebis ganmartebas bass 40-is, „sainvesticio qone-ba~, Sesabamisad. mas Semdeg, rac mSenebloba an muSaoba am aqtivze dasrulde-ba, qoneba gaxdeba sainvesticio qoneba da sawarmo valdebulia gamoiyenos bass 40. sawarmo, romelic iyenebs RirebulebiT models sainvesticio qonebisaTvis, bass 40-is Sesabamisad, es modeli unda gamoiyenos mocemuli standartis miznebisTvisac.

ganmartebebi

6. standartSi gamoyenebulia Semdegi terminebi:

sa ba lan so Ri re bu le ba is Tanxaa, romliTac aqtivi aRiarebulia dagrovili cveTi-sa da dagrovili gaufasurebis zaralis Tanxebis gamoklebis Semdeg.

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bass 16

aq t i vis TviT Ri re bu le ba aris aqtivis SeZenis an Seqmnis dros gadaxdili fulis an fulis ekvivalentebis, an sxva saxis sazRauris realuri Rirebulebis Tanxa an, sadac Sesaferisia, aseT aqtivTan dakavSirebuli Tanxa, rodesac ATavda-pirveli aRiareba xdeba sxva fass-is gansakuTrebuli moTxovnebis Sesabami-sad, mag., fass 2 ,,wilobrivi gadaxda’’.

cve Ta d i Ri re bu le ba aris aqtivis Rirebuleba, an finansur angariSgebaSi aqti-vis Rirebulebis Sesafaseblad gamoyenebuli sxva Tanxa, narCeni Rirebulebis gamoklebiT.

cve Ta aris aqtivis Rirebulebis moxmarebuli nawili sistematuri ganawileba, misi momsaxurebis vadis ganmavlobaSi.

sa war mo saT vis spe ci fi ku ri Ri re bu le ba aris fuladi saxsrebis nakadebis dRe-vandeli Rirebuleba, romelsac sawarmo elodeba aqtivis gamoyenebidan da likvidaciidan sasargeblo momsaxurebis vadis bolos an valdebulebebis gas-tumrebis SemTxvevaSi.

re a lu ri Ri re bu le ba aris is Tanxa, romliTac SeiZleba aqtivi gaicvalos saqmis mcodne da garigebis msurvel mxareebs Soris `gaSlili xelis manZilis princi-piT~.

ga u fa su re bis za ra li aris Tanxa, romliTac aqtivis sabalanso Rirebuleba aRe-mateba mis anazRaurebad Rirebulebas.

Zi ri Ta d i sa Su a le be bi aris materialuri aqtivebi, romlebic:

a) imyofeba sawarmos gankargulebaSi da gamoiyeneba: warmoebaSi, an saqonlis an momsaxurebis misawodeblad, ijariT gasacemad an adminis-traciuli miznebisaTvis; da

b) gaTvaliswinebulia erT saangariSgebo periodze meti xniT gamosayeneb-lad.

anaz Ra u re ba d i Ri re bu le ba aris udidesi aqtivis wminda gasayid fassa da ga-moyenebis Rirebulebas Soris.

aqtivis nar Ce ni Ri re bu le ba aris SefasebiTi Tanxa, romelsac sawarmo amJa-mad miiRebda aqtivis gayidvidan, gayidvisaTvis saWiro Sefasebuli danaxar-jebis gamoklebiT, Tu aqtivs ukve eqneboda misi sasargeblo momsaxurebis vadis bolos mosalodneli asaki da mdgomareoba.

aq t i vis sa sar geb lo mom sa xu re bis va d a ganisazRvreba:

a) periodiT, romlis ganmavlobaSic mosalodnelia sawarmos mier aqtivis ga-moyeneba; an

b) produqciis an msgavsi nawarmis raodenobiT, romlis miRebac mosalodne-lia sawarmos mier mocemuli aqtivis gamoyenebiT.

ZiriTadi saSualebebis aRiareba

7. ZiriTadi saSualebebis Rirebuleba unda aRiardes aqtivad, Tu:

a) mosalodnelia, rom sawarmo momavalSi am aqtivis gamoyenebiT miiRebs ekonomikur sargebels; da

b) sawarmosaTvis SesaZlebelia aqtivis Rirebulebis saimedod Sefaseba.

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bass 16

8. saTadarigo da damxmare nawilebi xSir SemTxvevaSi aRiricxeba rogorc sasaqon-lo_materialuri faseulobebi da moxmarebisas misi aRiareba xdeba sawarmos mogeba-Si an zaralSi. Tumca, saTadarigo da damxmare nawilebi kvalificirdeba ZiriTad saSua-lebebad, Tu sawarmo maT gamoyenebas apirebs erTze met saaRricxvo periodis gan-mavlobaSi. Tu saTadarigo nawili da damxmare mowyobiloba SeiZleba gamoyenebul iqnes mxolod ZiriTadi saSualebebis romelime konkretul obieqtTan erTad, isini unda aRiricxos ZiriTadi saSualebis saxiT.

9. mocemuli standarti ar adgens aRiarebis sazom erTeuls, Tu ras moicavs ZiriTadi saSu-aleba. amgvarad, saWiroa gansja, aRiarebis kriteriumis gamosayeneblad ama Tu im sawarmos konkretuli viTarebis mimarT. zogierT SemTxvevaSi, mizanSewonilia, indivi-dualurad umniSvnelo obieqtebis gaerTianeba da kriteriumis gamoyeneba agregirebuli RirebulebisaTvis.

10.sawarmo yvela ZiriTad saSualebas afasebs aRiarebis zemoaRniSnuli principis mixed-viT, romeli TariRiTac isini iqna SeZenili. es Rirebuleba moicavs ZiriTadi saSualebis Tavdapirveli SeZenis an Seqmnis Rirebulebas da nawilebis Secvlis an momsaxurebiT damatebul Rirebulebas.

sawyisi Rirebuleba

11.ZiriTadi saSualebebi SeiZleba SeZenil iqnes usafrTxoebis uzrunvelsayofad an gare-mos dacvis mizniT. miuxedavad imisa, rom aseTi aqtivebis SeZena pirdapir ar ukav-Sirdeba sawarmos mier am aqtivebis gamoyenebiT ekonomikuri sargeblis miRebas, es aqtivebi SeiZleba aucilebeli iyos sawarmos mier sxva aqtivebiT ekonomikuri sar-geblis misaRebad. ZiriTadi saSualebebis amgvari obieqtebis aRiareba aqtivebis saxiT imis gamo xdeba, rom es aqtivebi saSualebas iZleva, sawarmom momavali ekonomi-kuri sargebeli miiRos sxva aqtivebidan, rac SeiZleba ar momxdariyo am aqtivebis ga-reSe. magaliTad, qimiuri nivTierebebis mwarmoebel sawarmos SeiZleba axali tipis ga-monabolqvis gamwmendi danadgaris SeZena dasWirdes, raTa daakmayofilos gare-mos dacvis moTxovnebi; es danadgari unda aRiardes aqtivad, radgan mis gareSe sa-warmos mouwevda sawarmoo procesis Sewyveta. amasTan, aseTi da msgavsi aqtivis sabalanso Rirebuleba gaufasurebis kuTxiT gadasinjvas saWiroebs, bass 36-is, ,,aqti-vebis gaufasureba~, Sesabamisad.

Semdgomi Rirebuleba

12.me-7 punqtis aRiarebis principis mixedviT, sawarmo ar aRiarebs ZiriTadi saSualebis sabalanso RirebulebaSi misi yoveldRiuri momsaxurebis danaxarjebs, es danaxarjebi aRiardeba mogebaSi an zaralSi. yoveldRiuri momsaxurebis danaxarjebi, ZiriTadad, moicavs SromiTi da sxva resursebis danaxarjebs, aseve masSi SeiZleba Sediodes mci-refasiani nawilebis Rirebuleba. es danaxarjebi xSirad aisaxeba rogorc ZiriTadi saSua-lebebis `remonti da momsaxureba~.

13.ZiriTadi saSualebebis zogierTi obieqtis mTavari detalebi SesaZloa moiTxovdes regula-rul Secvlas. magaliTad, Rumeli SeiZleba saWiroebdes regulirebas gansazRvruli namu-Sevari saaTebis Semdeg an TviTmfrinavis interieri SeiZleba mravaljer Seicvalos, misi momsaxurebis vadis ganmavlobaSi. aseve, ZiriTad saSualebaTa Semadgeneli nawili SeiZleba SeZenil iqnes Secvladobis sixSiris Sesamcireblad, ase, magaliTad, Senobis Sida kedlebis Secvla. me-7 punqtis aRiarebis principis Sesabamisad, sawarmo aRia-rebs ZiriTadi saSualebis sabalanso RirebulebaSi Semcvleli nawilebis Rirebulebas, Tu igi akmayofilebs aRiarebis kriteriumebs. Semcvleli nawilebis sabalanso Rirebulebis aRiareba Sewydeba, am standartis aRiarebis Sewyvetis moTxovnebis Sesabamisad (ix. 67-72-e punqtebi).

14. ZiriTadi saSualebis erTeulis (mag. TviTmfrinavi) uwyveti gamoyenebis piroba moiT-xovs periodul srulmasStabian Semowmebebs defeqtebis gamosaaSkaraveblad, imis gauTvaliswineblad, erTeulis ra nawili iqna Secvlili. rodesac aseTi srulmasStabiani Se-

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mowmebebi tardeba, misi Rirebuleba aisaxeba ZiriTadi saSualebis erTeulis sabalanso RirebulebaSi, rogorc Semcvleli, Tu akmayofilebs aRiarebis kriteriumebs. Sesabami-sad, wydeba wina Semowmebis Rirebulebis narCeni sabalanso Rirebulebis (fizikuri na-wilebisagan gansxvavebuli) aRiareba. amas adgili aqvs imis miuxedavad, wina Se-mowmebis Rirebuleba aisaxa Tu ara erTeulis SeZenis an Seqmnis operaciis Rirebule-baSi. Tu aucilebelia, momavali msgavsi Semowmebis mosalodneli Rirebuleba SeiZle-ba gamoyenebul iqnes imis indikatorad, Tu ra iyo mimdinare Semowmebis kompo-nentis Rirebuleba, erTeulis SeZenis an Seqmnis momentSi.

ZiriTadi saSualebebis Sefaseba aRiarebisas

15. ZiriTadi saSualebis obieqti, romelic akmayofilebs aqtivis aRiarebis krite-riumebs, unda Sefasdes misi TviTRirebulebiT.

TviTRirebulebis komponentebi

16.ZiriTadi saSualebis TviTRirebuleba moicavs:

a) misi Sesyidvis fass, saimporto baJisa da daubrunebadi gadasaxadebis CaTvliT, yovelgvari savaWro fasdaTmobisa da SeRavaTis gareSe;

b) nebismier daxarjs, romelic pirdapir dakavSirebulia aqtivis daniSnulebis adgilam-de mitanasTan da samuSao mdgomareobaSi moyvanasTan, rac aucilebelia xel-mZRvanelobis mier dasaxuli amocanebis miznebisaTvis aqtivis gamosayeneb-lad;

g) aqtivis demontaJisa da adgilmdebareobis aRdgenis daxarjebis Tavdapirvel Sefa-sebas, ris valdebulebasac sawarmo iRebs SeZenis momentSi an, SemdegSi, ro-desac garkveuli drois ganmavlobaSi sawarmo iyenebs aqtivs sasaqonlo_materia-luri maragis warmoebisagan gansxvavebuli saqmianobisaTvis.

17. aqtivis SeZenasTan dakavSirebuli pirdapiri danaxarjebis magaliTebia:

a) danaxarjebi daqiravebul momuSaveTa gasamrjeloebze (rogorc gansazRvrulia bass 19-Si, ,,daqiravebul momuSaveTa gasamrjeloebi’’), romelic warmoiSoba pirdapir ZiriTadi saSualebebis SeZenasTan an damzadebasTan dakavSirebiT;

b) aqtivisaTvis adgilmdebareobis momzadebis danaxarjebi;

g) aqtivis adgilze mitanisa da datvirTva-gadmotvirTvis danaxarjebi;

d) montaJis danaxarjebi;

e) testirebis danaxarjebi, muSaobs Tu ara aqtivi gamarTulad, wminda amonagebis gamoklebiT, rac warmoiSoba samuSao mdgomareobaSi moyvanis procesSi war-moqmnili produqciis gayidvidan (mag., danadgaris gamocdisas gamoSvebuli pro-duqcia); da

v) profesiuli momsaxurebis danaxarjebi.

18. sawarmo iyenebs bass 2-s ,,sasaqonlo_materialurifaseulobebi’’ aqtivis demontaJis, likvidaciisa da adgilmdebareobis aRdgenis Sedegad warmoSobili valdebulebebis mo-culobis gansasazRvravad, rodesac sawarmo, garkveuli drois ganmavlobaSi, aqtivs iyenebs sasaqonlo_materialuri maragis warmoebisaTvis. bass 2 an bass 16-is Sesaba-misad aRricxuli danaxarjebis valdebulebebis aRiareba da Sefaseba xdeba bass 37-is, ,,anaricxebi, pirobiTi valdebulebebi da pirobiTi aqtivebi’’, Tanaxmad.

19. ZiriTadi saSualebebis TviTRirebuleba ar moicavs:

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a) axal SesaZleblobaTa aRmoCenis danaxarjebs;

b) axali produqciisa da momsaxurebis warmoebis danaxarjebs (sareklamo saqmiano-bis Rirebulebis CaTvliT);

g) axal adgilze an momxmarebelTa axal klasTan biznesis warmoebis danaxarjebs (personalis swavlebis CaTvliT);

d) administraciul da sxva saerTo zednadeb danaxarjebs.

20. danaxarjebis aRiareba ZiriTadi saSualebis sabalanso RirebulebaSi wydeba, rodesac igi mitanilia daniSnulebis adgilze da iseT samuSao mdgomareobaSia moyvanili, rac aucilebelia xelmZRvanelobis mier dasaxuli miznebisaTvis aqtivis gamosayeneblad. amitom danaxarjebi, romlebic dakavSirebulia aqtivis gamoyenebasTan an xelaxal ga-daadgilebasTan, ar Seitaneba sabalanso RirebulebaSi. magaliTad, ZiriTadi saSualebis sabalanso RirebulebaSi ar Seva Semdegi xarjebi:

a) danaxarjebi, romlebic gamowveulia xelmZRvanelobis mier dasaxuli amocanebis miznebisaTvis aqtivis gamosayenebel mdgomareobaSi moyvanamde, gaSvebulia eqspluataciaSi an funqcionirebs srulze naklebi datvirTviT;

b) Tavdapirveli operatiuli xarjebi, iseTebi, rogoricaa xarjebi, romlebsac adgili aqvs manam, sanam ZiriTadi saSualebis produqciaze moTxovnileba izrdeba.

g) sawarmos operaciebis mTliani an nawilobrivi reorganizaciis an adgilmdebareobis Secvlis danaxarjebi.

21. ZiriTadi saSualebebis SeqmnasTan an modernizaciasTan dakavSirebiT adgili aqvs zo-gierT operacias, romelic saWiro ar aris aqtivis daniSnulebis adgilas mitanis an iseT samuSao mdgomareobaSi mosayvanad, rac aucilebelia xelmZRvanelobis mier dasa-xuli miznebisaTvis aqtivis gamosayeneblad. aseT SemTxveviT operaciebs SeiZleba adgili hqondes ZiriTadi saSualebebis Seqmnamde an modernizaciamde an mis Sem-deg. magaliTad, Semosavali SeiZleba miRebul iqnes mSeneblobis dawyebamde, sam-Seneblo teritoriis saavtomobilo sadgomad gamoyenebiT. aseTi SemTxveviTi operacie-bi aRiardeba mogebaSi an zaralSi da miecema Sesabamisi klasifikacia.

22.sawarmos mier Seqmnili aqtivis Rirebulebis gansazRvra SeZenili aqtivis analogiurad xdeba. Tu sawarmo analogiur aqtivebs sarealizaciod awarmoebs, Cveulebrivi saqmia-nobis pirobebSi, maSin aqtivis sabalanso Rirebuleba sarealizaciod warmoebuli analo-giuri aqtivis TviTRirebulebis tolia (ixileT bass 2, `sasaqonlo-materialuri faseulobebi~). amgvarad, sawarmom mis mier Seqmnili aqtivis gamoyenebis SemTxvevaSi, am aqti-vis RirebulebaSi ar unda aRricxos mosalodneli Sida mogebis Tanxa. analogiurad, sa-warmos mier aqtivis warmoebis SemTxvevaSi, nedleulisa da masalebis, SromiTi da sxva resursebis zenormatiuli danaxarjebi ar unda CairTos aqtivis sabalanso Rirebule-baSi. bass 23 `sesxiT sargeblobasTan dakavSirebuli danaxarjebi~, gansazRvravs im SemTxvevebs, rodesac procenti SeiZleba aRiardes ZiriTadi saSualebis sabalanso Rire-bulebis elementis saxiT.

TviTRirebulebis gansazRvra

23.ZiriTad saSualebaTa Semadgeneli erTeulis TviTRirebuleba ganisazRvreba fuladi ekvi-valentiT aRiarebis dRisaTvis. Tu ZiriTadi saSualebebis SesaZenad aRebuli kreditis da-farva scildeba Cveulebrivi sakredito pirobebis farglebs, maSin misi TviTRirebuleba iq-neba naRdi fuliT gadasaxdeli fasis ekvivalenturi. am Tanxasa da mTlian gadasaxdel Tanxas Soris sxvaoba aRiarebuli iqneba, rogorc saprocento xarji kreditis vadis gan-mavlobaSi, Tuki ar moxda misi kapitalizacia bass 23-is, `sesxiT sargeblobasTan da-kavSirebuli danaxarjebis~, Sesabamisad.

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24.ZiriTadi saSualebis erTi an ramdenime erTeuli SeiZleba SeZenil iqnes arafulad aqtivze an aqtivebze gacvliT an fuladi da arafuladi aqtivebis kombinaciiT. Semdgomi ganxilva exeba erTi arafuladi aqtivis gacvlas meoreze, Tumca igi moicavs im SemTxvevebsac, rac ganvixileT wina winadadebaSi. aseTi ZiriTadi saSualebebi fasdeba realuri Rirebu-lebiT Tu a) aseT gacvlas ara aqvs komerciuli Sinaarsi, an b) miRebuli da gacemuli aq-tivebis realuri Rirebuleba ar aris saimedod Sefasebadi. SeZenili erTeuli amgvarad ma-Sinac ki fasdeba, rodesac sawarmos ar SeuZlia dauyovnebliv Sewyvitos gasacemi aq-tivis aRiareba. Tu SeZenili aqtivi Sefasebuli ar aris realuri RirebulebiT, misi TviTRire-buleba ganisazRvreba gacemuli aqtivis mimdinare sabalanso RirebulebiT.

25.sawarmo gansazRvravs, aqvs Tu ara aqtivebis gacvlas komerciuli Sinaarsi. gaclas aqvs komerciuli Sinaarsi, Tu:

a) miRebuli aqtivis fuladi nakadebis Semadgenloba (riski, dro da Tanxa) gansxvav-deba gacemuli aqtivis fuladi nakadebis Semadgenlobisagan;

b) am nawilSi sawarmos operaciebi gavlenas axdens sawarmosaTvis specifikur Ri-rebulebaze, rac gacvlis Sedegia;

g) a) da b) punqtebs Soris gansxvaveba mniSvnelovania gacvlili aqtivebis realur Ri-rebulebasTan mimarTebiT.

gacvliTi operaciis komerciuli Sinaarsis gansazRvrisaTvis, sawarmosaTvis specifikuri Rirebuleba, rogorc misi saqmianobis nawili, romelzec gavlenas axdens gacvliTi opera-cia, unda aisaxos gadasaxadebis Semdgom fulad nakadebSi. Sedegi naTeli unda iyos sawarmos mier detaluri gamoTvlebis wardgenis gareSe.

26.aqtivis realuri Rirebuleba, romlisTvisac ar arsebobs Sesabamisi sabazro garigeba, sai-medod ganisazRvreba, Tu: a) aqtivis realuri Rirebulebis cvalebadoba moqceulia Sefa-sebis gonivrul farglebSi, an 2) realuri Rirebulebis gansxvavebuli Sefasebebis SesaZ-lebloba moqceulia garkveul farglebSi da SesaZlebelia misi gonivruli Sefaseba da rea-luri Rirebulebis Sesafaseblad gamoyeneba. Tu sawarmo saimedod gansazRvravs mi-Rebuli da gacemuli aqtivebis realuri, Rirebulebebs, gacemuli aqtivis realuri Rirebule-ba gamoiyeneba miRebuli aqtivis Rirebulebis gansasazRvravad, garda im SemTxvevi-sa, rodesac miRebuli aqtivis realuri Rirebuleba ufro zustad aris gamoxatuli.

27.ZiriTadi saSualebis sabalanso Rirebuleba, finansuri ijaris (lizingis) dros, ganisazRvre-ba bass 17-is, `ijara~, Tanaxmad.

28.ZiriTadi saSualebebis sabalanso Rirebuleba SeiZleba Semcirdes saxelmwifo grantebis SemTxvevaSi (ixileT bass 20 `saxelmwifo grantebis buRaltruli aRricxva da saxelmwifo daxmarebis ganmartebiTi SeniSvnebi~).

Tavdapirveli aRiarebis Semdgomi Sefaseba

29. sawarmom unda airCios 30-e punqtSi mocemuli TviTRirebulebis meTodi, an 31-e punqtSi mocemuli gadafasebis modeli, rogorc sawarmos saaRricxvo politika da unda gamoiyenos igi ZiriTadi saSualebebis mTeli jgufis mimarT.

TviTRirebulebis meTodi

30. aqtivad aRiarebis Semdeg, ZiriTadi saSualebebis esa Tu is obieqti unda aRiricxebodes misi TviTRirebulebidan dagrovili cveTisa da dagrovili gaufa-surebis zaralis gamoklebis Sedegad miRebuli TanxiT.

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gadafaseba

31. aqtivad aRiarebis Semdeg, ZiriTadi saSualebebis esa Tu is obieqti, romlis realuri Rirebulebis gansazRvra SesaZlebelia saimedod, unda aisaxos gada-fasebuli TanxiT, romelic gadafasebis momentisaTvis arsebuli aqtivis realuri Rirebulebis tolia, dagrovili cveTisa da dagrovili gaufasurebis zaralis Tanxe-bis gamoklebiT. gadafaseba regularulad unda tardebodes imisaTvis, rom aqtivis sabalanso Rirebuleba arsebiTad ar gansxvavdebodes misi realuri Ri-rebulebisagan, balansis Sedgenis TariRisaTvis.

32. Senoba-nagebobebisa da miwis realuri Rirebuleba, Cveulebriv, ganisazRvreba bazar-ze dafuZnebul SefasebiT mosazrebaze, romelsac, Cveulebriv, profesionali kvalificiuri Semfasebeli asrulebs. manqana-danadgarebis realuri Rirebuleba, Cveulebriv, Sefase-bis gziT miRebul, maT sabazro Rirebulebas warmoadgens.

33. rodesac gaurkvevelia sabazro fasi (vinaidan aqtivi specifikuri xasiaTisaa da/an iSvia-Tad iyideba, mxolod rogorc uwyveti biznesis nawili), aqtivis realuri Rirebuleba gani-sazRvreba Semosavlis meTodiT an Canacvlebis RirebulebiT, cveTis gaTvaliswinebiT.

34.gadafasebis sixSire damokidebulia ZiriTadi saSualebebis realuri Rirebulebis cvlilebeb-ze. rodesac gadafasebuli aqtivis realuri Rirebuleba arsebiTad gansxvavdeba misi sa-balanso Rirebulebisagan, aucilebelia misi Semdgomi gadafaseba. zogierTi aqtivisaT-vis, romelTa realuri Rirebuleba swraf da mniSvnelovan cvlilebebs ganicdis, aucilebelia yovelwliuri gadafaseba. xolo SedarebiT stabiluri sabazro fasebis mqone aqtivebisaT-vis, sakmarisia gadafasebis Catareba sam-xuT weliwadSi erTxel.

35.rodesac xdeba ZiriTadi saSualebebis gadafaseba, gadafasebis TariRisaTvis arsebuli dagrovili cveTa:

a) gadaiangariSeba aqtivis mTliani sabalanso Rirebulebis cvlilebis proporciulad ise, rom gadafasebis Semdeg aqtivis sabalanso Rirebuleba udrida mis gadafasebul Ri-rebulebas. es meTodi xSirad gamoiyeneba, roca aqtivis gadafaseba xdeba misi cveTis Sesacvlelad indeqsaciis safuZvelze; an

b) akldeba aqtivis mTlian sabalanso Rirebulebas, xolo sxvaobis Tanxa gadaiangariSe-ba aqtivis gadafasebul Rirebulebamde. magaliTad, es meTodi gamoiyeneba im Se-nobebisaTvis, romelTa gadafaseba xdeba maTi sabazro Rirebulebis mixedviT.

Sesworebis Tanxa, romelic warmoiSoba dagrovili cveTis Tanxis gadafasebis an ignori-rebis SemTxvevaSi, Seadgens aqtivis sabalanso Rirebulebis zrdis an Semcirebis Tan-xis nawils, romelic aisaxeba 39-e da me-40 punqtebSi ganxiluli wesis Tanaxmad.

36. rodesac ZiriTadi saSualebebis romelime obieqtis gadafaseba xdeba, mTlianad unda moxdes im jgufis gadafaseba, romelsac mocemuli obieqti mi-ekuTvneba.

37.ZiriTadi saSualebebis TiToeul jgufSi gaerTianebulia msgavsi bunebisa da ekonomikuri daniSnulebis aqtivebi. am jgufebis magaliTebia:

a) miwebi;

b) miwa da Senoba-nagebobebi;

g) manqana-danadgarebi;

d) gemebi;

e) TviTmfrinavebi;

v) satransporto saSualebebi;

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z) aveji da mowyobiloba;

T) saofise aRWurviloba.

38.erTi da imave jgufis aqtivebis gadafaseba erTdroulad unda moxdes, raTa Tavidan iq-nes acilebuli aqtivebis SerCeviTi gadafaseba da sawarmos finansur angariSgebaSi gansxvavebuli TariRebisaTvis Sefasebuli danaxarjebisa da Rirebulebebis erTmaneTSi areva. Tumca, zogierT SemTxvevaSi, daSvebulia zogierTi aqtivis winmswrebi gadafa-seba, Tu gadafaseba xdeba mokle periodis ganmavlobaSi da mudmivad ganaxleba-dia.

39. rodesac gadafasebis Sedegad aqtivis sabalanso Rirebuleba izrdeba, nameti unda dakreditdes sakuTari kapitalis ganyofilebaSi `gadafasebis nametis~ saxelwodebiT. magram gadafasebis nameti mogebaSi an zaralSi unda aRiar-des im zomiT, ramdenic saWiroa imave aqtivis Camofasebis im Tanxis sa-kompensaciod, romelic adre mogebaSi an zaralSi aRiarda.

40. Tu aqtivis gadafasebis Sedegad misi sabalanso Rirebulebis Semcireba xdeba, es Semcireba mogebaSi an zaralSi unda aRiardes. magram Camofa-sebis Tanxa gamoakldeba gadafasebis nametis Tanxas, sanam Camofasebis Tanxa gadaaWarbebs amave aqtivis mimarT arsebul gadafasebis namets.

41.sakuTari kapitalis ganyofilebaSi CarTuli gadafasebis nameti SeiZleba gadatanil iqnes gaunawilebeli mogebis angariSze, rodesac wydeba aqtivis aRiareba. man SeiZleba moicvas nametis mTliani moculoba, mocemuli aqtivis gasvlis an gayidvis SemTxveva-Si, magram zogjer es gadatana xdeba sawarmos mier aqtivis gamoyenebis procesSi. aseT SemTxvevaSi gadatanili nametis Tanxa iqneba sxvaoba aqtivis gadafasebuli Ri-rebulebidan gaangariSebul cveTis Tanxasa da misi pirvandeli Rirebulebis mixedviT gaangariSebul cveTis Tanxas Soris. gadafasebis nametis Tanxis gadatana gaunawile-beli mogebis angariSze ar aisaxeba mogebaSi an zaralSi.

42.bass 12, ,,mogebidan gadasaxadebi~, gansazRvravs ZiriTadi saSualebebis gadafase-biT gamowveuli cvlilebebis gavlenas mogebidan gadasaxadze.

cveTa

43. ZiriTadi saSualebis yoveli erTeulis nawils, romelsac gaaCnia mniSvnelovani Rirebuleba erTeulis mTlian RirebulebasTan mimarTebaSi, cveTa cal-calke unda daericxos.

44. sawarmo adgens ZiriTadi saSualebebis erTeulis Tavdapirvelad aRiarebuli mniSvnelo-vani wilis moculobas da cveTas aricxavs cal-calke, TiToeul aseT nawils. magaliTad, TviTmfrinavi da misi Zravebi unda CaiTvalos gansxvavebul cveTad aqtivebad imis mi-uxedavad, igi sakuTrebaSia, Tu finansuri ijaris subieqtia.

45. ZiriTadi saSualebebis arsebiT nawils SeiZleba sxva analogiuri ZiriTadi saSualebebis msgavsi sasargeblo momsaxurebis vada da cveTis meTodebi hqondes. amgvari saSu-alebebi SeiZleba gaerTiandes cveTis xarjis gansazRvris dros.

46. sawarmo ZiriTadi saSualebis erTeulis zogierT nawils cveTas aricxavs calke, aseve cal-ke aricxavs cveTas Sesabamisi erTeulis naSTs. naSTi Sedgeba aRniSnuli erTeulis im nawilebisagan, romlebic individualurad mniSvnelovani ar aris. Tu sawarmo am nawil-Si cvlilebebs elodeba, saWiroa narCenze cveTis daricxvis miaxloebiTi meTodebi, rom-lebic samarTlianad warmoadgenen aqtivis gamoyenebis wess da/an am nawilis ga-moyenebis vadas.

47. sawarmos SeuZlia calke amjobinos cveTis daricxva ZiriTad saSualebaTa erTeulTa im nawilebisaTvis, romelTa Rirebuleba mniSvnelovani ar aris, erTeulis mTlian moculoba-Si.

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48. yoveli periodis cveTis xarji unda aisaxos mogebaSi an zaralSi, garda im SemTxvevisa, roca es Tanxa Sedis sxva aqtivis sabalanso RirebulebaSi.

49.yoveli periodis cveTis Tanxa, Cveulebriv, aisaxeba mogebaSi an zaralSi. aRsaniSna-via, rom zogierT SemTxvevaSi aqtivSi ganivTebuli ekonomikuri sargebeli sawarmos mier gamoiyeneba sxva aqtivebis sawarmoeblad. am SemTxvevaSi, cveTis Tanxa sxva aqtivis Rirebulebis nawils Seadgens da CarTulia mis sabalanso RirebulebaSi. ma-galiTad, sawarmoo daniSnulebis manqana-danadgarebis cveTis Tanxa CairTveba ma-ragis gadamuSavebis danaxarjebSi (ixileT bass 2, ,,sasaqonlo-materialuri faseulobe-bi~). analogiurad, sacdel-sakonstruqtoro samuSaoebisaTvis gamoyenebuli ZiriTadi saSualebebis cveTa SeiZleba CairTos aramaterialuri aqtivis RirebulebaSi, romlis aRia-reba xdeba bass 38-is, ,,aramaterialuri aqtivebi~, Tanaxmad.

cveTis Tanxa da cveTis periodi

50. aqtivis cveTis Tanxa unda ganawildes sistematur safuZvelze, maTi sasar-geblo momsaxurebis vadis ganmavlobaSi.

51. aqtivis narCeni Rirebuleba da sasargeblo momsaxurebis vada yoveli fi-nansuri wlis bolos mainc unda gadaisinjos da Tu mosalodneli mniSvnelov-nad gansxvavdeba wina Sefasebebisagan, cvlilebebi unda aisaxos, rogorc cvlilebebi saaRricxvo SefasebebSi, bass 8-is, ,,saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi’’, Sesabamisad.

52. cveTa dairicxeba im SemTxvevaSic, Tu aqtivis realuri Rirebuleba aRemateba mis sa-balanso Rirebulebas manamde, sanam narCeni Rirebuleba ar gadaaWarbebs mis sa-balanso Rirebulebas. aqtivis remonti ar moqmedebs cveTis daricxvis moTxovnaze.

53.aqtivis cveTis Tanxa ganisazRvreba aqtivis narCeni Rirebulebis gamoklebis Semdeg. praqtikaSi, aqtivis narCeni Rirebuleba xSirad umniSvneloa da, amdenad, araarsebiTia cveTis Tanxis gaangariSebaSi.

54.aqtivis narCeni Rirebuleba SeiZleba gaizardos moculobamde, romelic tolia an aRema-teba aqtivis sabalanso Rirebulebas. Tu es moxdeba, aqtivis cveTis xarji nuls gautolde-ba, manamde, sanam narCeni Rirebuleba ar daiwevs aqtivis sabalanso Rirebulebaze dabla.

55.aqtivis cveTa iwyeba, rodesac SesaZlebelia misi gamoyeneba, anu, rodesac aqtivi aris im adgilas an iseT samuSao mdgomareobaSi, rac aucilebelia aqtivis gamosaye-neblad, xelmZRvanelobis mier dasaxuli amocanebis miznebisaTvis, aqtivis cveTis da-ricxva wydeba im dRidan, rac igi klasificirdeba gasayidad gamiznulad (an CarTulia ga-sayidad klasificirebuli salikvidacio jgufis SemadgenlobaSi) fass 5-is Sesabamisad da mis Semdeg, rac wydeba am aqtivis aRiareba. Tumca, ar wydeba cveTis daricxva, ro-desac aqtivi xdeba gamouyenebeli an aqtiuri moxmarebidan gamosulia, sanam aqtivs srulad ar daericxeba cveTa. amasTan, cveTis gamoyenebis meTodebis Sesabamisad, cveTis xarji SeiZleba nuli iyos, sanam produqcia ar iqneba gamoSvebuli.

56.ZiriTad saSualebebSi ganivTebuli ekonomikuri sargeblis gamoyeneba sawarmos mier, ZiriTadad, aqtivis eqspluataciis gziT xdeba. Tumca, iseTi faqtorebi, rogoricaa teqnikuri moZveleba da fizikuri cveTa aqtivis gamouyeneblobis periodSi, xSirad iwvevs im eko-nomikuri sargeblis Semcirebas, romelsac moelodnen aqtivisagan. Sesabamisad, aqti-vis sasargeblo momsaxurebis vadis dadgenisas gaTvaliswinebul unda iqnes yvela qvemoT CamoTvlili faqtori:

a) sawarmos mier aqtivis mosalodneli gamoyeneba. gamoyenebas gansazRvravs aq-tivis savaraudo simZlavre an fizikurad gamoSvebuli produqcia;

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b) savaraudo fizikuri cveTa, romelic damokidebulia iseT sawarmoo faqtorebze, rogo-ricaa: cvlebis raodenoba, sawarmos saremonto samuSaoebis programa da gamou-yenebeli aqtivebis Senaxvisa da dacvis wesi;

g) teqnikuri an komerciuli moZveleba, romelic gamowveulia sawarmoo procesis cvli-lebiT an gaumjobesebiT, an mocemuli aqtivis meSveobiT warmoebul saqonelze an momsaxurebaze bazris moTxovnis cvlilebiT;

d) aqtivis gamoyenebis sakanonmdeblo an msgavsi SezRudvebi, magaliTad, Sesaba-misi ijaris vadis gasvla.

57.aqtivis sasargeblo momsaxurebis vada ganisazRvreba am aqtivis mosalodneli sargeb-lianobiT sawarmosaTvis. sawarmos aqtivebis marTvis politika SeiZleba gulisxmobdes aqtivebis gayidvas, garkveuli drois an aqtivSi ganivTebuli momavali ekonomikuri sar-geblis garkveuli nawilis moxmarebis Semdeg. aqedan gamomdinare, aqtivis sasar-geblo momsaxurebis vada SeiZleba misi ekonomikuri vargisianobis vadaze naklebi aRmoCndes. ZiriTadi saSualebebis sasargeblo momsaxurebis vadis dadgena damoki-debulia sawarmos xelmZRvanelobis gadawyvetilebaze, romelic eyrdnoba msgavsi aq-tivebis mqone sawarmos gamocdilebas.

58.miwa da Senobebi ganixileba damoukidebel aqtivebad da aRiricxeba cal-calke, maTi erTad SeZenis SemTxvevaSic ki. garda zogierTi gamonaklisisa, iseTis, rogoricaa karie-ri da maRaro, miwas, Cveulebriv, gaaCnia SeuzRudavi momsaxurebis vada da, Sesa-bamisad, ar xdeba misi cveTa. Senobebi ki cveTadi aqtivebia, maTi SezRuduli mom-saxurebis vadis gamo. miwis Rirebulebis gazrda gavlenas ar axdens masze ganlage-buli Senobebis cveTis gansazRvraze.

59. Tu miwis Rirebuleba moicavs moednis demontaJs, gatanas an aRdgenas, Rirebulebis es wili eqvemdebareba cveTas am RirebulebasTan dakavSirebuli ekonomikuri sargeb-lis miRebis periodSi. zog SemTxvevaSi, miwas TviTon SeiZleba gaaCndes SezRuduli momsaxurebis vada, am SemTxvevaSi mas daericxeba cveTa misgan misaRebi sar-geblianobis xasiaTis gaTvaliswinebiT.

cveTis daricxvis meTodi

60. cveTis gaangariSebis gamoyenebulma meTodma unda asaxos sawarmos mier am aqtividan misaRebi ekonomikuri sargeblis miRebis xasiaTi.

61. ZiriTadi saSualebebisaTvis cveTis daricxvis meTodi periodulad, finansuri wlis bolos mainc, unda gadaisinjos da, Tu mniSvnelovani cvlilebebi xdeba mocemuli aqtividan mosalodneli ekonomikuri sargeblis xasiaTSi, Sesabami-sad unda Seicvalos cveTis daricxvis meTodic. es cvlileba ganixileba da aisa-xeba, rogorc cvlileba saaRricxvo SefasebebSi, bass 8-is Sesabamisad.

62.aqtivebis sasargeblo momsaxurebis vadis ganmavlobaSi maTi cveTis Tanxis sistema-tur safuZvelze dadgenisaTvis SeiZleba gamoyenebul iqnes sxvadasxva meTodi. es meTodebi moicavs: wrfivi cveTis meTods, Semcirebadi naSTis (daCqarebuli cveTis) meTods da warmoebis erTeulTa jamis meTods. wrfivi meTodi gulisxmobs cveTis erTi da imave Tanxis daricxvas aqtivis mTeli momsaxurebis vadis manZilze, Tu ar Seicvala aqtivis narCeni Rirebuleba. Semcirebadi naSTis meTodis gamoyeneba iwvevs cveTis klebadi Tanxebis daricxvas aqtivis momsaxurebis vadis ganmavlobaSi. warmoebis er-TeulTa jamis meTodis gamoyeneba niSnavs cveTis daricxvas aqtivebis mosalodneli gamoyenebis an warmoebuli produqciis safuZvelze. sawarmo irCevs meTods, romelic metad asaxavs aqtivSi ganivTebuli mosalodneli momavali ekonomikuri sargeblis ga-moyenebis models. es meTodi mudmivad unda gamoiyenebodes periodidan perio-damde manam, sanam ar Seicvleba mocemuli aqtividan ekonomikuri sargeblis gamo-yenebis mosalodneli modeli.

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gaufasureba

63. imis dasadgenad, gaufasurda Tu ara ZiriTadi saSualebebis erTeuli, sawarmo iyenebs bass 36-s ,,aqtivebis gaufasureba”. es standarti gansazRvravs, Tu rogor gadasinjavs sawarmo Tavisi aqtivebis sabalanso Rirebulebas, rogor gansazRvravs igi aqtivis aR-dgeniT Rirebulebas da rodis aRiarebs an auqmebs gaufasurebis zarals.

64. [gauqmebulia]

gaufasurebis kompensireba

65. kompensacia, romelic miRebulia mesame mxareebisagan ZiriTadi saSualebis erTeulis dazianebis, dakargvis an mitovebis SemTxvevaSi, unda Sevides im periodis mogebaSi an zaralSi, rodesac warmoiSva kompensaciis miRebis moTxovna.

66. ZiriTadi saSualebis erTeulis gaufasureba an danakargi, mesame mxaris mimarT kom-pensaciasTan dakavSirebuli Sesabamisi moTxovnebi an gadaxdebi da Semcvleli aqti-vebis nebismieri Semdgomi Sesyidvebi an Seqmna damoukidebeli ekonomikuri mov-lenebia da damoukideblad aisaxeba Semdegnairad:

(a) ZiriTadi saSualebebis erTeulTa gaufasurebis aRiareba xdeba bass 36-is Sesaba-misad;

(b) xmarebidan amoRebul an gasul ZiriTad saSualebaTa erTeulTa aRiarebis Sew-yveta warmoebs am standartis Sesabamisad;

(g) mesame mxareebisagan misaRebi kompensaciis odenoba ZiriTadi saSualebis er-Teulze, romelic gaufasurda, daikarga an mitovebul iqna, aisaxeba mogebaSi an zaralSi, rodesac gaCndeba moTxovnis valdebuleba; da

(d) ZiriTadi saSualebis erTeulTa Rirebuleba, romelic aRdgenil, SeZenil an Seqmnil iqna, rogorc Semcvlelebi, ganisazRvreba mocemuli standartiT.

aRiarebis Sewyveta

67. ZiriTadi saSualebis obieqtis sabalanso Rirebulebis aRiareba wydeba:

a) gayidvis SemTxvevaSi; an

b) rodesac misi gayidvidan an gamoyenebidan aranairi ekonomikuri sargeb-lis miReba aRar aris mosalodneli.

68. ZiriTadi saSualebis erTeulis aRiarebis Sewyvetis Sedegad miRebuli Se-mosuloba an zarali unda Sevides im periodis mogebaSi an zaralSi, rodesac aRiarebis Sewyveta moxda (garda im SemTxvevisa, rodesac bass 17 moiT-xovs gansxvavebul midgomas aqtivis ukuijariT gayidvaze). Semosuloba ar unda klasificirdes rogorc amonagebi.

69. ZiriTadi saSualebis erTeulis gasvla SeiZleba moxdes mravali gziT (mag., gayidviT, fi-nansuri lizingiT datvirTviT an CuqebiT). gasvlis dRis gansazRvrisas sawarmo iyenebs bass 18-is, ,,amonagebi’’, moTxovnebs saqonlis gayidvidan miRebuli amonagebis aRi-arebisaTvis. bass 17 gamoiyeneba, aqtivis ukuijariT gayidvis SemTxvevebSi.

70. me-7 punqtis aRiarebis moTxovnebis Sesabamisad, sawarmo aRiarebs ZiriTadi saSu-alebebis erTeulis sabalanso RirebulebaSi erTeulis nawilis Semcvlelis Rirebulebas, ro-desac igi wyvets Secvlili nawilis sabalanso Rirebulebis aRiarebas, imis miuxedavad, xdeboda Tu ara Secvlili nawilis cveTis daricxva calke. Tu sawarmosaTvis SeuZlebelia Secvlili nawilis sabalanso Rirebulebis gansazRvra, man SeiZleba gamoiyenos Sem-

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cvleli aqtivis Rirebuleba imis maCveneblad, Tu ra iyo Secvlili nawilis Rirebuleba SeZe-nis an Seqmnis momentSi.

71. Semosuloba an zarali, romelic warmoiSoba ZiriTadi saSualebebis erTeulis aRiarebis Sewyvetisas, unda ganisazRvros, rogorc sxvaoba wminda gasvlis amonagebsa (Tu aseTi arsebobs) da maT sabalanso Rirebulebas Soris.

72. misaRebi sazRauri ZiriTadi saSualebebis erTeulis gasvlidan Tavdapirvelad aRiricxeba misi realuri RirebulebiT. Tu am erTeulze gadaxda ganvadebulia, sazRauris aRiareba Tavdapirvelad xdeba realuri fasis ekvivalentiT. sxvaoba sazRauris nominalur Rirebule-basa da realuri fasis ekvivalents Soris aisaxeba, rogorc saprocento amonagebi bass 18-is Sesabamisad, sazRauris faqtobrivi Semosavlis gamosaxatavad.

ganmartebiTi SeniSvnebi

73. finansuri angariSgebis ganmartebiT SeniSvnebSi ZiriTadi saSualebebis yoveli jgufisaTvis unda aisaxos Semdegi informacia:

a) mTliani sabalanso Rirebulebis gansazRvrisas gamoyenebuli Sefasebis sa-fuZveli;

b) gamoyenebuli cveTis daricxvis meTodebi;

g) aqtivebis sasargeblo momsaxurebis vada an gamoyenebuli cveTis nor-mebi;

d) mTliani sabalanso Rirebuleba da dagrovili cveTa (dagrovil gaufasurebis zaralTan erTad) periodis dasawyisSi da bolos;

e) periodis sawyisi da saboloo sabalanso Rirebulebebis Sejereba, sadac naCvenebi iqneba:

I) Semosvla;

II) aqtivebi, romlebic klasificirebulia, rogorc gasayidad gamiznuli an CarTulia gasayidad klasificirebuli salikvidacio jgufis SemadgenlobaSi, fass 5-is Sesabamisad da sxva gasvlebi;

III) SeZena sawarmoTa gaerTianebis gziT;

IV) Rirebulebis mateba an kleba periodis ganmavlobaSi gadafasebebis Sedegad – 31-e, 39-e da me-40 punqtebis Tanaxmad da uSualod saku-Tar kapitalSi aRiarebuli an gauqmebuli gaufasurebis zarali (Tu adgili hqonda) bass 36-is, ,,aqtivebis gaufasureba~, Tanaxmad;

V) mogebaSi an zaralSi asaxuli gaufasurebis zarali bass 36-is Tanaxmad;

VI) mogebaSi an zaralSi asaxuli gaufasurebis zaralis gauqmeba bass 36-is Tanaxmad;

VII) cveTa;

VIII) wminda sakurso sxvaobebi, warmoSobili finansuri angariSgebis sa-muSao valutidan gansxvavebul warsadgen valutaSi gadayvanis Sede-gad, sawarmos sagareo operaciebis warsadgen valutaSi gadaangari-Sebis CaTvliT; da

IX) sxva cvlilebebi.

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74. sawarmos finansur angariSgebaSi aseve unda gaixsnas Semdegi infor-macia:

a) sakuTrebis uflebaze arsebuli SezRudvebi da valdebulebebis uzrunvelsa-yofad dagiravebuli ZiriTadi saSualebebis Rirebuleba;

b) Seqmnis procesSi myofi ZiriTadi saSualebis sabalanso RirebulebaSi aRia-rebuli danaxarjebis odenoba;

g) ZiriTadi saSualebebis SeZenis potenciuri saxelSekrulebo valdebulebebis Tanxa;

d) Tu mogebisa da zaralis angariSgebaSi calke ar aris naCvenebi kompensa-ciis moculoba mesame mxareebisagan ZiriTadi saSualebis erTeulis dazia-nebis, dakargvis an mitovebisaTvis, rac aisaxa mogebaSi an zaralSi.

75. aqtivis sasargeblo momsaxurebis vadis gansazRvra da cveTis daricxvis meTodis Ser-Ceva gansjis sagania. aqedan gamomdinare, arCeuli meTodisa da gamoTvlili sasar-geblo momsaxurebis vadis an cveTis normebis Sesaxeb darTuli informacia finansuri angariSgebis momxmareblebs saSualebas aZlevs, Seafason sawarmos xelmZRvane-lobis mier arCeuli politika da Sedareba gaakeTon sxva sawarmoebTan. amave mizniT aucilebelia informaciis gaxsna:

a) cveTis Tanxis Sesaxeb, romelic aRiarda periodis mogebaSi an zaralSi an sxva aq-tivis Rirebulebis nawilad;

b) akumulirebuli cveTis Tanxa periodis bolos.

76. sawarmo ganmartavs saaRricxvo SefasebebSi cvlilebis xasiaTsa da Sedegs, romelic mniSvnelovan gavlenas axdens mimdinare periodze an moaxdens momaval saanga-riSgebo periodebze bass 8-is Sesabamisad. amgvari informaciis saWiroeba SeiZleba gamoiwvios iseTi Sefasebebis cvlilebebma, rogoricaa:

a) narCeni Rirebuleba;

b) demontaJisa da adgilmdebareobis aRdgenis xarjebi;

g) sasargeblo momsaxurebis vada; da

d) cveTis daricxvis meTodi.

77. rodesac ZiriTadi saSualebebi asaxulia gadafasebuli RirebulebiT, saWiroa Semdegi informaciis gaxsna:

a) gadafasebis TariRi;

b) mowveuli iyo Tu ara damoukidebeli Semfasebeli;

g) realuri Rirebulebis gansazRvraSi gamoyenebuli meTodebi da mniSvnelo-vani daSveba;

d) sidide, romliTac erTeulTa realuri Rirebuleba gansazRvruli iyo aqtiur ba-zarze fasebTan pirdapir kavSirSi, an ukanaskneli sabazro operaciebidan aradakavSirebul pirebs Soris an, rodesac gadawyvetili iyo sxva Sefasebis meTodebis gamoyeneba;

e) ZiriTadi saSualebebis calkeuli gadafasebuli jgufisaTvis sabalanso Rirebu-leba, romelic aRiardeboda, Tu isini aisaxeboda TviTRirebulebis modeliT; da

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v) gadafasebiT miRebuli nameti, rogorc periodSi momxdari cvlilebis maCve-nebeli da aqcionerebze am rezervis naSTis ganawilebis nebismieri Sez-Rudva.

78. sawarmo, 73 (e) (IV)(VI) punqtis Tanaxmad moTxovnili informaciis damatebiT, am-JRavnebs informacias ZiriTadi saSualebebis gaufasurebis Sesaxeb bass 36-is ,,aqtive-bis gaufasureba’’, mixedviT.

79. sawarmos finansuri angariSgebis momxmareblebi aucileblad miiCneven agreTve Semdeg informacias:

a) droebiT gamouyenebeli ZiriTadi saSualebebis sabalanso Rirebuleba;

b) srulad amortizebuli ZiriTadi saSualebebis mTliani sabalanso Rirebuleba, romelTa gamoyeneba isev grZeldeba;

g) ZiriTadi saSualebis sabalanso Rirebuleba, romelic gamosulia aqtiuri moxmarebi-dan da kvalificirebuli ar aris, rogorc gasayidad gamiznuli, fass 5-is Sesabamisad; da

d) TviTRirebulebis modelis gamoyenebisas, ZiriTadi saSualebebis realuri Rirebule-ba, roca igi arsebiTad gansxvavdeba sabalanso Rirebulebisagan.

amitom, rekomendebulia sawarmoebis mier am Tanxebis miTiTeba.

gardamavali debulebebi

80.24-26-e punqtebis moTxovnebi, ZiriTadi saSualebis erTeulis sawyisi Sefasebis mimarT aqtivebis gacvlis operaciebTan dakavSirebiT, gamoiyeneba perspeqtiulad, mxolod momavali operaciebis mimarT.

ZalaSi Sesvlis TariRi

81. buRaltruli aRricxvis mocemuli saerTaSoriso standarti moqmedia wliuri fi-nansuri angariSgebebisaTvis, romlebic moicavs 2005 wlis 1 ianvridan daw-yebul da mis Semdgom saangariSgebo periodebs. sasurvelia ufro adre ga-moyeneba. Tu sawarmo am standarts gamoiyenebs 2005 wlis 1 ianvramde dawyebuli periodisaTvis, maSin ganmartebiT SeniSvnebSi unda miuTiTos es faqti.

sxva dokumentebis gauqmeba

82. es standarti cvlis 1998 wels miRebul bass 16-s, ,,ZiriTadi saSualebebi’’.

83. standarti cvlis Semdeg interpretaciebs:

a) imk 6 arsebuli programuli uzrunvelyofis modificirebis danaxarjebi;

b) imk 14 ZiriTadi saSualebebi - gaufasurebis an zaralis kompensacia; da

g) imk 23 ZiriTadi saSualebebi_srulmasStabiani Semowmebis danaxarjebi.

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danarTi

Sesworebebi sxva gamocemebSi

danarTSi mocemuli Sesworebebi vrceldeba im finansur angariSgebaze, romelic moicavs 2005 wlis 1 ianvars dawyebul da mis Semdgom saangariSgebo periodebs. Tu sawarmo am standarts ufro adreuli periodisaTvis iyenebs, maSin es Sesworebebic vrceldeba adre-ul saangariSgebo periodze.

* * * * *

Sesworebebi, romlebic Sevida danarTSi, standartis Sesworebisas 2003 wels, gaTvaliswi-nebulia am krebulis Semadgenel Sesabamis oficialur dokumentebSi.

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bass 2-is damtkiceba sabWos mier

buRaltruli aRricxvis saerTaSoriso standarti 16 ,,ZiriTadi saSualebebi~ warsadgenad dam-tkicda buRaltruli aRricxvis saerTaSoriso standartebis sabWos ToTxmeti wevris mier.

b-ni devid tvidi Tavmjdomare

tomas e. jonsi Tavmjdomaris moadgile

meri e. barsi

hans-georg brunsi

enToni T. kopi

robert p. garneti

gilbert jelardi

jeims j. lisenringi

uoren j. makgregori

patricia l. omeli

hari k. Smidi

jon T. smisi

jefri uiTingtoni

tacumi iamada

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daskvnis safuZveli

`daskvnis safuZveli” Tan axlavs, magram ar warmoadgens bass 16-is Semadgenel na-wils.

Sesavali

ds1. winamdebare `daskvnis safuZveli” ajamebs buRaltruli aRricxvis saerTaSoriso standartebis sabWos mier 2003 wels gadasinjvis dros gamoTqmul Sexedulebebs bass 16-is, `ZiriTadi saSualebebis”, Sesaxeb daskvnebis gamotanasTan dakavSi-rebiT. sabWos calkeulma wevrma ufro didi mniSvneloba mianiWa zogierT faqtors, sxva faqtorebTan SedarebiT.

ds 2. 2001 wlis ivlisSi sabWom ganacxada, rom teqnikuri proeqtebis Tavdapirveli dRis wesrigis farglebSi igi ganaxorcielebda proeqts mTeli rigi standartebis, maT Soris bass 16-is, dasaxvewad. es proeqti ganxorcielda im kiTxvebisa da kritikuli SeniS-vnebis gaTvaliswinebiT, romlebic gamoiTqmeboda standartebis mimarT fasiani qaRaldebis maregulirebeli organoebis, profesionali buRaltrebisa da sxva daintere-sebuli mxareebis mier. gaumjobesebis proeqtis miznebi iTvaliswinebda standar-tebSi arsebuli alternatiuli interpretaciebis, gameorebebisa da winaaRmdegobebis Semcirebas an sruliad aRmofxvras, aseve Tanxvedris sakiTxebis ganxilvasa da sxva aspeqtebis gaumjobesebas. 2002 wlis maisSi sabWom gamoaqveyna Tavisi winadadebebi gansaxilvel proeqtSi `buRaltruli aRricxvis saerTaSoriso standartebis gaumjobeseba”, xolo komentarebis miRebis saboloo TariRad gamoacxada 2002 wlis 16 seqtemberi. sabWom 160 werili miiRo, romelic Seicavda komentarebs gansaxilveli proeqtis Sesaxeb.

ds 3. radgan sabWos ganzraxuli ar hqoda bass 16-iT gaTvaliswinebuli ZiriTadi saSuale-bebis buRaltruli aRricxis fundamenturi midgomis gadasinjva, winamdebare `das-kvnis safuZveli” ar ganixilavs bass 16-is im moTxovnebs, romlebic sabWom ar ga-dasinja.

moqmedebis sfero

ds 4. sabWom naTlad ganmarta, rom bass 16-is moTxovnebi vrceldeba im ZiriTadD sa-Sualebebze, romlebsac sameurneo erTeuli iyenebs Semdegi aqtivebis Sesaqmne-lad an SesanarCuneblad a) biologiuri aqtivebi da b) wiaRiseulis mopovebis uflebe-bi da sasargeblo wiaRiseulis iseTi rezervebi, rogoricaa navTobi, bunebrivi gazi da analogiuri arakvlavwarmoebadi resursebi. sabWom SeniSna, rom sameurneo er-Teulis mier am mizniT gamoyenebul ZiriTad saSualebebs gaaCnia sxva ZiriTadi saSualebebis analogiuri maxasiaTeblebi.

aRiareba

ds 5. Tavdapirveli bass 16-is gaumjobesebis mizniT, masSi potenciuri cvlilebebis Seta-nisas, sabWom ganixila Semdgomi danaxarjebis aRiarebis kriteriumi ori mizezis gamo. pirveli, Semdgomi danaxarjebis aRiarebis arsebuli kriteriumi ar Seesaba-meboda `struqturuli safuZvlebiT” gansazRvrul aqtivis aRiarebis princips. meore, sabWom SeniSna praqtikuli siZneleebi, romlebic arsebobda ZiriTadi saSualebis sa-eqspluatacio momsaxurebisa da misi simZlavris gazrdis mizniT gaweuli danaxar-jebis gamijvnasTan dakavSirebiT. Cans, rom zogierTi danaxarji orive kategorias miekuTvneba.

ds 6. sabolood, sabWom gadawyvita, rom Semdgomi danaxarjebis gancalkevebiT aRia-rebis principi saWiro ar iyo. Sedegad, sameurneo erTeuli ZiriTad saSualebebze ga-weul yvela danaxarjs Seafasebs bass 16-iT gaTvaliswinebuli aRiarebis zogadi prin-cipis mixedviT. aseve, Tu ZiriTadi saSualebis raime nawilis Canacvlebis Rirebuleba

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bass 16

mocemuli aqtivis sabalanso RirebulebaSi aisaxeba, sameurneo erTeuli Sewyvets Canacvlebuli nawilis sabalanso Rirebulebis Tanxis aRiarebas, raTa Tavidan iqnes acilebuli rogorc Canacvlebis, aseve Canacvlebuli nawilis aqtivad asaxva. aRiare-bis amgvari Sewyveta xdeba, miuxedavad imisa, sameurneo erTeuli ZiriTadi sa-Sualebis Canacvlebul nawils individualurad aricxavas cveTas Tu ara.

ds 7. sabWos gadawyvetileba aRiarebis principebis Sesaxeb advilad ar yofila miRebuli. `gansaxilvel proeqtSi” sabWo gvTavazobda bass 16-is aRiarebis zogad principSi Sesuliyo is Semdgomi danaxarjebi, romelic gaweul iqna ZiriTadi saSualebis nawilis Sesacvlelad. `gansaxilvel proeqtSi” sabWos mier aseve SemoTavazebuli iyo Sem-dgomi danaxarjebis principis modifikacia, raTa ufro naTlad ganecalkevebina is danaxarjebi, romlis gamoyenebasac is ganagrZobda.

ds 8. `gansaxilveli proeqtis” respondentebi daTanxmdnen, rom es marTebuli iqneboda im Semdgomi danaxarjebisaTvis, romlebic gaiweva ZiriTadi saSualebis nawilis Ca-nacvlebaze da romelsac sameurneo erTeulma cveTa calke daaricxa, aRiarebis zo-gadi principis mixedviT. miuxedavad amisa, respondentebis dasabuTebiT, rasac sabWo daeTanxma, meore modificirebuli principi ufro cxadi ar iyo, radgan amis Sedegad sameurneo erTeuli aRiarebda aqtivis sabalanso Rirebulebas, Semdgom ki cveTas daaricxavda iseT danaxarjebs, romlebic ZiriTadi saSualebis yoveldRiuri saeqspluatacio momsaxurebis danaxarjebia, Cveulebisamebr, miiCneva “remonti-sa da teqnikuri momsaxurebis” proeqtSi SemoTavazebul xarjebad. es Sedegi ki sabWos ganzraxvas ar warmoadgenda.

ds 9. `gansaxilveli proeqtis” xelaxali ganxilvisas sabWom daaskvna, rom ver datovebda Semdgomi danaxarjebis aRiarebis modificirebul princips. man aseve daaskvna, rom is aseve ver daubrundeboda Tavdapirveli bass 16-iT gaTvaliswinebul dana-xarjebis princips, radgan aseT SemTxvevaSi standartis gaumjobesebas ver miaR-wevda: `struqturul safuZvlebTan” Seusabamoba ver gadawydeboda da praqtikuli xasiaTis sakiTxebi ver gadaiWreboda.

ds 10. sabWom daaskvna, rom ukeTesi iqneboda, Tu yvela Semdgomi danaxarji aRiric-xeboda bass 16-iT gansazRvruli aRiarebis zogadi principis mixedviT. am gadaw-yvetas Semdegi upiratesobebi eqneba:

(a) bass 16-iT gansazRvruli aRiarebis zogadi principi Seesabameba `struqturul sa-fuZvlebs”;

(b) aRiarebis erTi principis gamoyeneba martivi midgomaa;

(g) bass 16-iT gansazRvruli aRiarebis zogadi principis datoveba da aRiarebis Sew-yvetis principTan kombinirebis Sedegad, finansur angariSgebaSi aisaxeba is, rac xdeba, anu ZiriTadi saSualebis moZraoba sameurneo erTeulSi, aseve aqti-vis SeZenisa da sameurneo erTeulidan gasvlis procesis ekonomikuri Sedegebi.

(d) aRiarebis erTi principis gamoyeneba ganapirobebs Tanmimdevrulobas. ori principis arsebobis SemTxvevaSi, Tanmimdevruloba ar miiRweva, Tu naTeli ar aris, rodis unda iqnes gamoyenebuli TiToeuli maTgani. radgan bass 16-Si gan-xiluli ar iyo is, Tu ras warmoadgens ZiriTadi saSualebis `erTeuli”, aseTi sicxade ver iqna miRweuli, radgan zogierTma SesaZloa romelime konkretuli danaxarji daaxasiaTos rogorc ZiriTadi saSualebis erTeulis Tavdapirveli Rirebuleba, xolo sxvebma SesaZloa miiCnion arsebuli ZiriTadi saSualebis erTeulis Semdgom xarjad.

ds 11. yvela Semdgomi danaxarjis bass 16-is aRiarebis zogadi principisadmi daqvemde-barebiT, sabWom es danaxarjebi aseve dauqvemdebara bass 16-is aRiarebis Sew-yvetis princips. `gansaxilvel proeqtSi” sabWom SemogvTavaza im ZiriTadi saSua-lebis sabalanso Rirebulebis aRiarebis Sewyveta, romelsac calke ericxeboda cveTa da Canacvlebul iqna Semdgomi danaxarjiT, romelic sameurneo erTeulma aRiara aRricxvis zogad princips daqvemdebarebuli aqtivis sabalanso RirebulebaSi. am

© basskf 819

bass 16

cvlilebis Sedegad ZiriTadi saSualebis im nawilis Canacvleba, romelsac cveTa calke ar ericxeba, amave midgomas eqvemdebareba.

ds 12. sabWom SeniSna, rom ZiriTad saSualebaze gaweuli zogierTi Semdgomi danaxarji, Tundac amtkicebdnen, rom igi ganxorcielda momavali ekonomikuri sargeblis mi-Rebis mizniT, ar arsebobs sakmarisi albaToba, rom igi aRiarebuli iyos aRricxvis zo-gad princips daqvemdebarebuli aqtivis sabalanso RirebulebiT. amdenad, sabWom gadawyvita standartSi mieTiTebina, rom sameurneo erTeuli ZiriTadi saSualebis yoveldRiuri momsaxurebis xarjebs mogebaSi an zaralSi aRiarebs maTi gawevisTa-nave.

Sefaseba aRiarebisas

aqtivis demontaJis, likvidaciisa da adgilmdebareobis aRdgenis danaxarjebi

ds 13. Tavdapirvel bass 16-iT gansazRvruli iyo, rom ZiriTadi saSualebis TviTRirebulebis Tavdapirveli Sefasebisas sameurneo erTeuli masSi CarTavda im aqtivis demonta-Jisa da likvidaciis, aseve im adgilis aRdgenis xarjebs, romelzedac igi iyo ganlage-buli, Tu mas aRiarebuli hqonda amgvari xarjis gawevis valdebuleba. am sakiTxis ganxilvisas sabWom imsjela, SeZlebda Tu ara am miTiTebis gaumjobesebas da masTan dakavSirebuli praqtikuli xasiaTis sakiTxebis gadaWras.

ds 14. sabWom daaskvna, rom `gaumjobesebis proeqtis” SedarebiT mcire masStabi sa-Sualebas iZleoda ganexilaT mxolod erTi sakiTxi. es sakiTxi iyo ZiriTadi saSualebis TviTRirebulebis CarTva mocemuli aqtivis gamoyenebis Sedegad (da ara SeZenis Sedegad) sameurneo erTeulis mier gaweuli demontaJis, likvidaciisa da adgilmde-bareobis aRdgenis Tavdapirvel SefasebaSi. amdenad, sabWom ar ganixila same-urneo erTeulis mier Semdegi movlenebis buRaltruli aRricxva a) aRiarebuli valde-bulebis Tavdapirvel SefasebaSi momxdari cvlilebebi, b) saprocento ganakveTebis gazrdis an cvlilebis Sedegebi aRiarebul valdebulebaze, an g) is valdebuleba, ro-melic sameurneo erTeuls ar gaaCnda ZiriTadi saSualebis SeZenisas, magram war-moiqmna aqtivis SeZenis Semdeg, sakanonmdeblo cvlilebis Sedegad.

ds 15. sabWom SeniSna, rom imisda miuxedavad, valdebuleba warmoiSoba ZiriTadi aq-tivis Semdeg, Tu misi gamoyenebisas, am valdebulebis Sinaarsi da kavSiri moce-mul aqtivTan analogiuria. amitom sabWom gadawyvita, rom ZiriTadi saSualebis TviTRirebuleba unda moicavdes demontaJis, likvidaciisa da adgilmdebareobis aR-dgenis xarjebs, anu im valdebulebas, romelic warmoiSva sameurneo erTeulis mier mocemuli aqtivis garkveuli periodis ganmavlobaSi gamoyenebis da ara sasaqon-lo-materialuri faseulobebis Seqmnis mizniT gamoyenebis Sedegad. sameurneo er-Teulma unda gamoiyenos bass 2 `sasaqonlo-materialuri faseulobebi” im Sem-TxvevaSi, rodesac amgvari valdebulebebis xarjebi warmoiSoba ZiriTadi saSuale-bis garkveul periodSi gamoyenebis Sedegad, sasaqonlo-materialuri faseulobebis warmoebis mizniT. sabWom aRniSna, rom am xarjebis Tavdapirvelad bass 2-is mi-xedviT asaxva warmoadgens mocemuli danaxarjebis Sinaarsis aRiarebas. amas-Tan, amiT miiRweva igive Sedegi, romelic gvaqvs xarjebis ZiriTadi saSualebis TviTRirebulebis nawilad aRiarebisas da axlaxan dasrulebul warmoebis periodze cveTis ganawilebiT da cveTis Tanxis warmoebis danaxarjad aRiarebiT, romelic ga-weul iqna sxva aqtivis (sasaqonlo-materialuri faseulobis) Sesaqmnelad. am Sem-TxvevaSi cveTis Tanxa Seadgens warmoebuli sxva aqtivis TviTRirebulebis nawils.

ds 16. sabWom SeniSna, rom radgan bass 16-iT gaTvaliswinebuli Tavdapirveli Sefasebis debulebebze gavlenas ar axdens sameurneo erTeulis mier Semdgom miRebuli ga-dawyvetileba_ZiriTadi saSualeba dauqvemdebaros TviTRirebulebis models, Tu ga-dafasebis models, sabWos gadawyvetileba vrceldeba im aqtivebze, romlebsac sa-meurneo erTeuli dauqvemdebarebs erT-erT meTods.

820 © basskf

bass 16

aqtivebis gacvlis operaciebi

ds 17. Tavdapirveli bass 16-is 22-e punqtSi miTiTebuli iyo, rom Tu a) ZiriTadi saSualeba SeiZines imave tipis saqmianobaSi gamoyenebuli analogiuri daniSnulebis mqone aqtivze gacvliT, romelsac analogiuri realuri Rirebuleba gaaCnia an b) gaiyida msgavs aqtivSi sakuTari kapitalis wilis sanacvlod, maSin am operaciasTan dakav-Sirebuli mogeba an zarali ar aRiardeba. axali aqtivis TviTRirebuleba iqneba gace-muli aqtivis sabalanso Rirebuleba (da ara axali aqtivisaTvis gacemuli Sesyidvis kompensaciis realuri Rirebuleba).

ds 18. Tavdapirveli bass 16-is aRniSnuli moTxovna Seesabameboda Semdeg mosazre-bebs:

(a) aqtivebis gacvlis Sedegad miRebuli Semosuloba ar unda aRiardes, garda im SemTxvevisa, rodesac operaciasTan dakavSirebuli mogeba warmoadgens Se-mosavlebis miRebis procesis dasrulebas;

(b) analogiuri Sinaarsisa da Rirebulebis mqone aqtivebis gacvla ar warmoadgens sakmaris movlenas, romlis safuZvelzec unda moxdes Semosulobis aRiareba; da

(g) amgvari gacvlis Sedegad miRebuli Semosulobis aRiarebis moTxovna an daSve-ba xels Seuwyobs sameurneo erTeulebs, ,,awarmoon’’ Semosuloba gacvlil aq-tivze gazrdili Rirebulebis miweriT im SemTxvevaSi, Tu mocemuli aqtivisaTvis ar arsebobs dakvirvebadi sabazro fasebi aqtiur bazarze.

ds 19. zemoT aRwerilma midgomam wamoWra sakiTxi, rogor unda ganisazRvros, analo-giuria Tu ara gacvlili aqtivebis Sinaarsi an Rirebuleba. sabWom ganixila es sakiTxi da SeniSna, rom:

(a) `struqturuli safuZvlebis” mixedviT, aqtivis gacvlis Sedegad miRebuli Semo-savlis aRiareba damokidebuli ar aris gacvlili aqtivebis analogiurobaze;

(b) Semosavali mxolod Semosavlis miRebis procesis dasasruls ar miiReba da zogi-erT SemTxvevaSi individualurad ganisazRvreba Semosavlis miRebis procesis dasrulebis momenti;

(g) zogadad, bass 16-iT gaTvaliswinebuli aRiarebis Semdgomi Sefasebis orive sa-fuZvlis mixedviT, Semosulobis aRiareba ar gadaideba aqtivebis gacvlis TariRis Semdeg;

(d) analogiuri aqtivebis gacvlis Sedegad miRebuli ZiriTadi saSualebis “arsebuli sa-balanso Rirebulebis” gauqmeba gazrdis aqtivebis SeZenis Sefasebis Tanmim-devrulobas.

ds 20. sabWom gadawyvita, bass 16-iT moiTxoveba, rom yvela is ZiriTadi saSualeba, ro-melic miRebul iqna arafuladi aqtivebis gacvlis, an fuladi da arafuladi aqtivebis kombinaciis Sedegad, unda aisaxos realuri RirebulebiT garda im SemTxvevisa, rodesac gacvlis operaciis komerciuli Sedegi umniSvneloa, xolo Tu arc erTi gacvlili aqtivis realuri Rirebulebis saimedod Sefaseba SesaZlebeli ar aris, gacvlis Sedegad SeZenili aqtivis TviTRirebuleba gacemuli aqtivis sabalanso RirebulebiT unda Sefa-sdes.

ds 21. sabWom `komerciuli Sedegi” damatebiT Seitana `gansaxilvel proeqtze” miRebuli komentarebis sapasuxod. komentarebSi gamoTqmuli sifrTxile Seexeboda sabWos SeTavazebas, rom sameurneo erTeuls gacvlis operaciis Sedegad SeZenili aqtivi Seefasebina realuri RirebulebiT, maSin, rodesac am operacias ar gaaCnia komer-ciuli Sedegi, mniSvnelovan gavlenas ar axdens sameurneo erTeulis ekonomikaze. sabWom gadawyvita daTanxmeboda, rom komerciuli Sedegis gaTvaliswineba xels Seuwyobda finansuri angariSgebis momxmareblebs hqonodaT rwmuneba, rom operaciis Sinaarsi, romlis Sedegadac SeZenili aqtivi fasdeba realuri RirebulebiT

© basskf 821

bass 16

(gadacemuli aqtivis gasvlis Sedegad miRebuli Semosuloba xSirad Semosavlad aRiardeba), misi iuridiuli formis Sesatyvisia.

ds 22. sabWom daaskvna, rom garigebis komerciuli Sedegis Sefasebisas sameurneo er-Teulma unda gaiangariSos im gadasaxadebis gadaxdis Semdgomi fuladi nakadis diskontirebuli Rirebuleba, romlis miRebasac is dasabuTebulad moelis, mis mier ganxorcielebuli im operaciebidan, romelzec gavlena moaxdina aRniSnulma gari-gebam. diskontirebis ganakveTi unda asaxavdes sameurneo erTeulis fulis droiTi Rirebulebis mimdinare Sefasebas da im riskebs, romelic damaxasiaTebelia am-gvari operaciebisaTvis da ara bazris monawileebis mier ganxorcielebuli operacie-bisaTvis.

ds 23. sabWom `saimedo Sefaseba” gaiTvaliswina realuri Rirebulebis gamoyenebis Sem-TxvevaSi aqtivebis gacvlis dros, raTa Seemcirebina sameurneo erTeulebis mier Semosulobebis `warmoebis” riski, gasacvleli aqtivebisaTvis gazrdili Rirebulebis mikuTvnebis gziT. fass-sa da aSS GAAP-Tan (sayovelTaod aRiarebuli buRaltruli aR-ricxvis principebi) Tanxvedris proeqtis gaTvaliswinebiT, sabWom ganixila `saimedo Sefasebis” testis aRweris wesis Secvlis sakiTxi. sabWom SeniSna, rom ar arsebob-da amis saWiroeba, radgan maT mier SemuSavebuli miTiTeba, aseve aSS GAAP-Si mocemuli miTiTeba, erTsa da imave Sinaarss Seicavs.

ds 24. sabWom gadawyvita, bass 18-Si, `amonagebi”, daetovebina akrZalva analogiuri Sinaarsisa da Rirebulebis mqone saqonlisa da momsaxurebis gacvlis Sedegad mi-Rebuli amonagebis aRiarebis Sesaxeb. sabWos dRis wesrigSi dgas amonagebis aRiarebis gadasinjvis proeqti da mniSvnelovan cvlilebebs ar gvTavazobs bass 18-Si aRniSnuli proeqtis dasrulebamde.

aRiarebis Semdgomi Sefaseba

gadafasebis modeli

ds 25. standartebis erovnul SemmuSaveblebTan erTad sabWo monawileobas iRebs Ziri-Tad saSualebebTan dakavSirebuli sakiTxebis samecniero kvlevebSi. es gamokvle-va miznad isaxavs standartebis Tanxvedris gazrdas saerTaSoriso masStabiT. erT-erT umniSvnelovanes sakiTxs warmoadgens gadafasebis Sefasebis misaRebi mo-delis SerCeva. am gamokvlevis Sedegad SesaZloa Camoyalibdes winadadebebi bass 16-Si cvlilebebis Sesatanad.

cveTa - Sefasebis erTeuli

ds 26. sabWos diskusiebi, Tavdapirveli bass 16-iT gaTvaliswinebuli cveTis principis Se-saZlo gaumjobesebis Sesaxeb, iTvaliswinebda sameurneo erTeulis mier ZiriTadi saSualebis gadasafaseblad gamoyenebuli Sefasebis erTeulis gadasinjvas. sabWos gansakuTrebul sazrunavs warmoadgenda is SemTxvevebi, rodesac Sefasebis er-Teuli warmoadgens „mTlianad aqtivs“, Tundac mocemuli aqtivi Sedgebodes sxva-dasxva mniSvnelovani nawilisagan, romlebsac gansxvavebuli sasargeblo momsa-xurebis vada an eqspluataciis struqtura gaaCnia. sabWom miiCnia, rom amgvar situaciebSi sameurneo erTeulis mier miaxloebiTi gaangariSebis meTodis gamoye-neba, magaliTad, mTlianad saSualo Sewonili sasargeblo momsaxurebis vadis ga-moyeneba ZiriTadi saSualebis mimarT, Sedegad mogvcemda cveTis iseT Tanxas, romelic sameurneo erTeulis gansxvavebul molodins, mocemuli saSualebis mniS-vnelovani nawilebis funqcionirebis mimarT samarTlianad ver asaxavda.

ds 27. sabWos ganzraxuli hqonda Tavdapirveli bass 16-is gaumjobeseba `gansaxilvel proeqtSi” ZiriTadi saSualebis nawilebis gancalkevebis Sesaxeb arsebuli miTiTebis gadasinjvis SeTavazebis gziT da Semdgom winamdebare standartSi sameurneo erTeulis mier ZiriTadi saSualebis mniSvnelovan nawilebze cveTis daricxvis saWiro-ebis Sesaxeb ganmartebis SeTavazebiT. amis Sedegad, sameurneo erTeuli aseve gancalkevebiT daaricxavs cveTas ZiriTadi saSualebis darCenil nawils.

822 © basskf

bass 16

cveTa - cveTis Tanxa

ds 28. cveTis principebis ganxilvisas sabWom aRniSna erTi yuradsaRebi sakiTxi: Tavda-pirvel bass 16-Si ganmartebuli ar iyo, cveTis Tanxis gansazRvris mizniT TviTRire-bulebis modelis gamoyenebisas, ratom aklebda sameurneo erTeuli aqtivis narCen Rirebulebas misi TviTRirebulebidan. zogierTis dasabuTebiT es xdeba sizustis mi-saRwevad, anu cveTis Tanxis ise Semcireba, rom igi asaxavdes aqtivis neto TviT-Rirebulebas. sxvebi amtkicebdnen, rom amis mizezi ukavSirdeba finansur mosaz-rebebs, anu cveTis daricxvis Sewyveta im SemTxvevaSi, Tu sameurneo erTeuli in-flaciis an sxva mizezis gamo moelis, rom aqtivis sasargeblo momsaxurebis vadis ganmavlobaSi, aqtivis Rirebuleba ufro metad gaizrdeba, vidre Semcirdeba.

ds 29. sabWom gadawyvita gaeumjobesebina bass 16-is Tavdapirveli versia da naTlad ganemarta aqtivis cveTis Tanxis gansazRvrisas narCeni Rirebulebis gamoklebis mi-zezi. sabWom am ganmartebis safuZvlad ar aiRo mxolod „neto TviTRirebulebis“ an „ekonomikuri“ aspeqti. cveTis cnebis gaTvaliswinebiT, romelic warmoadgens TviT-Rirebulebis ganawilebis meTods, sabWom daaskvna, rom sameurneo erTeulis aqti-vis Rirebulebis zrdis molodini, inflaciis an sxva mizeziT, ar gamoricxavs aqtivze cveTis daricxvis saWiroebas. amdenad, sabWom narCeni Rirebulebis ganmarteba Semdegnairad Secvala: Tanxa, romelic SesaZloa sameurneo erTeulma amJamad miiRos (finansuri angariSgebis Sedgenis TariRisaTvis), TuU aqtivi imdenad Zveli da gacveTili iqneboda, rogorc im droisaTvis, rodesac sameurneo erTeuli moelis mis gasvlas. amdenad, aqtivis mosalodneli narCeni Rirebulebis gazrda warsulSi mom-xdari movlenebis gamo, gavlenas moaxdens cveTis Tanxaze; xolo narCeni Rirebu-lebis Secvlis molodini, mosalodneli cveTis Sedegis garda, cveTis Tanxas ver Sec-vlis.

cveTa – cveTis periodi

ds 30. sabWom gadawyvita, rom aqtivis sasargeblo momsaxurebis vada unda moicav-des im periods, rodesac aqtivi xelmisawvdomi xdeba sameurneo erTeulisaTvis, miuxedavad imisa, am dros aqtivi funqcionirebs Tu ara. aqtivis umoqmedobis pe-riodebs, rogorc wesi, adgili aqvs uSualod aqtivis SeZenis Semdeg da uSualod misi gasvlis, anu misi gayidvis an sameurneo erTeulidan sxva formiT gasvlis win.

ds 31. sabWom daaskvna, rom marTebulia SezRuduli sasargeblo momsaxurebis vadis mqone aqtivze – misi funqcionirebis TuU umoqmedobis miuxedavad – cveTis ise daricxva, rom finansur angariSgebaSi aisaxos aqtivis sasargeblo momsaxurebis potenciali, romelic gaixarja aqtivis flobis periodSi. sabWom aseve ganixila, mag-ram gadawyvita, rom ar emsjela gasayidad gamiznuli aqtivebis Sefasebis sakiT-xze. sabWom daaskvna, rom gasayidad gamiznuli aqtivebis mimarT, romlebic Se-saZloa funqcionirebadi an umoqmedo iyos, Sefasebis sxva modelis gamoyenebis sakiTxi scdeba `ganxorcielebis proeqtis” sferos.

ds 32. 2003 wlis ivlisSi sabWom gamoaqveyna `gansaxilveli proeqti_ 4 `grZelvadiani aq-tivebis gasvla da Sewyvetili operaciebis wardgeba”. `gansaxilveli proeqti 4“ ga-moqveynda sabWos moklevadiani Sejerebis proeqtis farglebSi, romlis moqmede-bis sfero `gaumjobesebis proeqtTan“ SedarebiT ufro farTo iyo. `gansaxilvel proeq-t_ 4-Si’’ sabWo gvTavazobda, rom sameurneo erTeuls zogierTi aqtivis klasificire-ba moexdina „gasayidad flobil aqtivebad“, TuU dakmayofilebuli iqneboda garkve-uli kriteriumebi. sabWos erT-erT SeTavazebas warmoadgenda aseve sameurneo erTeulis mier amgvarad klasificirebul aqtivze cveTis daricxvis Sewyveta, miuxeda-vad imisa, mocemuli aqtivi funqcionirebda Tu ara. am SeTavazebis safuZvels warmoadgenda is garemoeba, rom gasayidad gamiznuli aqtivis sabalanso Rirebu-lebis aRdgena, umTavresad, misi realizaciis da ara momavalSi misi funqcionirebis Sedegad xdeba; amitom am aqtivis aRricxva unda warmoadgendes Sefasebis da ara ganawilebis process. sabWo bass 16-Si Sesabamis cvlilebebs Seitans `gansa-xilveli proeqt 4-is’’ dasrulebis Semdeg.

© basskf 823

bass 16

cveTa – cveTis meTodi

ds 33. sabWom ganixila sameurneo erTeulis mier cveTis meTodSi momxdari cvlilebis aR-ricxvis sakiTxi. sabWom daaskvna, rom cveTis meTodSi cvlileba warmoadgens sa-meurneo erTeulis saaRricxvo politikis im meTodis cvlilebas, romelic gamoiyeneba cveTis aRiarebis mizniT, aqtividan momavali ekonomikuri sargeblis moxmarebas-Tan.

aRiarebis Sewyveta

aRiarebis Sewyveta

ds 34. sabWom gadawyvita, rom sameurneo erTeulma ZiriTadi saSualebis gayidvidan miRebuli Semosuloba unda aRiaros saqonlis realizaciidan miRebuli amonagebis aRiarebis im principis mixedviT, romelsac iTvaliswinebs bass 18 `amonagebi”. am principis moTxovnebi uzrunvelyofs sameurneo erTeulis mier aRiarebuli amonage-bis reprezantulobis saimedoobas. reprezantulobis saimedoobis miRweva aseve aucilebel amocanas warmoadgens sameurneo erTeulis mier aRiarebuli Semosulo-bebis SemTxvevaSi. Tumca, bass 16-is mixedviT amonagebis aRiarebis principis kriteriumebi ganapirobebs sameurneo erTeulidan gasuli aqtivis aRiarebis Sewyve-tas da ara miRebuli Semosulobebis aRiarebas. am principis gamoyenebam, Semo-sulobebis aRiarebis principis nacvlad, SesaZloa ganapirobos sameurneo erTeulis mier gadavadebuli Semosulobis aRiareba. gadavadebuli Semosuloba ar Seesaba-meba `struqturuli safuZvlebiT” gansazRvruli valdebulebis Sesaxeb ganmartebas. amdenad, sabWom gadawyvita, rom sameurneo erTeuli ar Sewyvets ZiriTadi sa-Sualebis aRiarebas manam, sanam ar dakmayofildeba bass 18-iT gaTvaliswinebuli realizebuli saqonlis aRiarebis moTxovnebi.

Semosulobis klasifikacia

ds 35. Tumca, sabWom daaskvna, rom sameurneo erTeulma unda gamoiyenos saqonlis realizaciis Sedegad miRebuli amonagebis aRiarebis principi, ZiriTadi saSualebis gasvlis Sedegad miRebuli Semosulobis asaRiareblad, sabWos gadawyvetilebis mi-xedviT, mogebisa da zaralis angariSgebaSi maTi asaxvis midgomebi unda gan-sxvavdebodes. sabWom daaskvna, rom finansuri angariSgebis momxmareblebi, sameurneo erTeulis mier Cveulebrivi saqmianobis pirobebSi gayiduli saqonlis Se-degad miRebul Semosulobebsa da Semosavlebs, sxvagvarad aRiqvamdnen same-urneo erTeulis warsuli saqmianobis Sedegebis da momavalSi fuladi saxsrebis moZraobis Sefasebisas. es gamowveulia imiT, rom saqonlis realizaciidan amona-gebis miReba ufro tipuria da savaraudoa, rom momavalSic Sesadarisi Tanxebi mii-Reba, vidre ZiriTadi saSualebis gasvlis Sedegad. Sesabamisad, sabWom daas-kvna, rom sameurneo erTeulma ZiriTadi saSualebis gasvliT miRebuli Semosuloba ar udna aRiaros rogorc amonagebi.

gardamavali debulebebi

ds 36. sabWom gadawyvita, rom praqtikulad mizanSeuwoneli iqneba sameurneo erTeul-ma restrospeqtulad gansazRvros warsulSi momxdari operacia, romlis drosac mox-da arafuladi aqtivebis gacvla mniSvnelovani komerciuli Sedegis miuxedavad. es ganpirobebulia imiT, rom SeuZlebeli iqneba sameurneo erTeulis xelmZRvanelo-bam ar gaiTvaliswinos warsuli gamocdileba, wina periodebSi momxdari operacie-bis Sefasebisas. Sesabamisad, sabWom gadawyvita, rom bass 8-is debulebebis mixedviT, sameurneo erTeulma komerciuli Sedegi unda gaiTvaliswinos mxolod im momavali operaciebis Tavdapirveli Sefasebisas, romlis drosac moxda arafuladi aqtivebis gacvla.

`gansaxilveli proeqtis~ cvlilebebis Sejameba

824 © basskf

bass 16

ds37. `gansaxilvel proeqtSi~ gadasinjuli standartisaTvis SemoTavazebuli mTavari cvlile-bebia:

(a) `gansaxilveli proeqti” Seicavda aRiarebis or princips. erTi maTgani gamoiyene-boda arsebul ZiriTad saSualebebze, Semdgom gaweuli danaxarjebis mimarT. winamdebare standarti Seicavs aRiarebis erT kriteriums, romelic gamoiyeneba ZiriTadi aqtivis Tavdapirveli SeZenis dros gaweuli xarjisa da aseve ZiriTadi sa-Sualebis simZlavris gazrdis, misi nawilis Secvlis, an saeqspluatacio momsaxu-rebis mizniT Semdgom gaweuli xarjebis mimarT. sameurneo erTeuli aRiarebis princips am ukanaskneli xarjebis mimarT gamoiyenebs maTi gawevisTanave.

(b) `gansaxilvel proeqtSi~ SemoTavazebuli midgomis mixedviT, sameurneo erTe-uli arafuladi aqtivis gacvlis Sedegad miRebul ZiriTad saSualebas afasebda rea-luri RirebulebiT, miuxedavad imisa, gacvlis am operacias gaaCnda Tu ara mniSvelovani komerciuli Sedegi. winamdebare standartis mixedviT, komerciuli Sedegis arasakmarisoba ganapirobebs sameurneo erTeulis mier miRebuli aqti-vis Sefasebas, gacemuli aqtivis sabalanso RirebulebiT.

(g) winamdebare standartTan SedarebiT `gansaxilvel proeqtSi~ ise naTlad ar iyo gansazRvruli is principi, romelic gulisxmobs sameurneo erTeulis mier im Ziri-Tadi saSualebebis nawilebze cveTis calke daricxvas, romelTa TviTRirebulebac mniSvnelovan Tanxas Seadgens.

(d) `gansaxilvel proeqtSi~ SemoTavazebuli midgomis mixedviT, sameurneo erTe-uli ZiriTadi saSualebis Secvlili nawilis sabalanso Rirebulebis aRiarebis Sewyve-tas im SemTxvevaSi axdenda, Tu man aqtivis sabalanso RirebulebaSi Canac-vlebis Rirebuleba CarTo aRiarebis zogadi principis mixedviT. winamdebare standartis mixedviT, sameurneo erTeuli aseve iyenebs am midgomas ZiriTadi saSualebis im nawilis Canacvlebis SemTxvevaSi, romelsac calke cveTa ar eric-xeba.

(e) winamdebare standartze muSaobis dasrulebisas, sabWom gansazRvra is cvli-lebebi, romelTa Setanac damatebiT saWiro iqneba Semdeg standartebsa da in-terpretaciebSi: fass 1, bass 14, bass 34, bass 36, bass 37, bass 38, bass 40, imk 13, imk 21, imk 23 da imk 32.

© basskf 825

bass 16

Sesabamisobis cxrili

winamdebare cxrilSi warmodgenilia bass 16-is Canacvlebuli da axali versiebis urTierTkav-Siri. punqtebi miCneulia urTierTSesabamisad, Tu erTi da imave sakiTxs eZRvneba, Tun-dac mocemul punqtebSi aRwerili miTiTebebi erTmaneTisagan gansxvavdebodes.

cxrilSi aseve warmodgenilia, rogor aris CarTuli bass 16-is mimdinare versiaSi imk-s inter-pretaciebi imk-14 da imk-15.

bass 16-is Canacvlebuli

punqti

bass 16-is axali punqti

bass 16-is Canacvle-buli punqti

bass 16-is axali punqti

bass 16-is Canacvlebuli

punqti

bass 16-is axali punqti

mizani 1 27 13 54 NamoRebulia

1 2 28 30 55 67

2 3 29 31 56 68, 71

3 4 30 32 57 NamoRebulia

4 5 31 32, 33 58 69

5 NamoRebulia 32 34 59 55

6 6 33 35 60 73

7 7 34 36 61 74

8 NamoRebulia 35 37 62 75

9 NamoRebulia 36 38 63 76

10 NamoRebulia 37 39 64 77

11 8, 9 38 40 65 78

12 43-47 39 41 66 79

13 11 40 42 67 81

14 15 41 48, 50, 60 68 82, 83

15 16-18 42 52 imk-14 65, 66

16 23 43 56 imk-23 14

17 19, 20 44 57 Nar iyo 10

18 22 45 58 Nar iyo 12

19 27 46 51, 53 Nar iyo 21

20 28 47 62 Nar iyo 24,25

21 26 48 49 Nar iyo 29

22 NamoRebulia 49 51 Nar iyo 54

23 NamoRebulia 50 NamoRebulia Nar iyo 59

24 NamoRebulia 51 NamoRebulia Nar iyo 70

25 NamoRebulia 52 61 Nar iyo 72

26 NamoRebulia 53 63 Nar iyo 80-82

826 © basskf